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1962 (6) TMI 46 - HC - VAT and Sales TaxExtract: .......gh they were the last purchases in the State do not attract the purchase tax, that the position is not as contended by the department and held by the Appellate Tribunal, and allow these two revision cases before us. We do so. 16. The department will pay the costs of the assessee, Advocate s fee Rs. 150 in both the cases together. Petitions allowed.
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