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1969 (4) TMI 96 - ALLAHABAD HIGH COURTExtract: .......ion, therefore, it is comprehended in the word atta as used in the aforesaid notification. Our answer to the question referred is in the negative, in favour of the assessee and against the Commissioner, Sales Tax. The Commissioner, Sales Tax, shall pay the dealer a sum of Rs. 100 by way of costs of these references. References answered accordingly.
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