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1969 (12) TMI 107 - HC - VAT and Sales TaxExtract: .......liable to Central sales tax. We, therefore, answer question No. (3) in the affirmative. As all the questions have been answered against the assessee, the Commissioner of Sales Tax is entitled to the costs of this reference which we assess at Rs. 100. The fee of the learned counsel is also assessed at the same figure. Reference answered accordingly.
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