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1959 (9) TMI 41 - HC - VAT and Sales TaxExtract: .......ces of the case, as we said, the fact that the assessee was proved to have got the untanned hides and skins tanned in tanneries other than his own made no real difference to the tax liability, to which he was subjected under rule 16(2) as a registered tanner. The petition fails and is dismissed with costs. Counsel s fee Rs. 100. Petition dismissed.
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