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1962 (6) TMI 48 - HC - VAT and Sales TaxExtract: ....... relied on by him, unless he established that he had paid the additional excise duty as contemplated by the notification. The Sales Tax Department will work out the liability of the petitioner in the light of the law declared by us. With this declaration of law, the writ petition is dismissed. There will be no order as to costs. Petition dismissed.
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