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1970 (1) TMI 74 - HC - VAT and Sales TaxExtract: .......nd the claim for refund by them is barred by time. Under these circumstances we hold that the assessee in the present tax revision cases, who is a principal, cannot claim refund of the tax paid by his commission agents. Accordingly all the tax revision cases fail and they are dismissed with costs. Advocate s fee Rs. 50 in each. Petitions dismissed.
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