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1971 (8) TMI 193 - HC - VAT and Sales TaxExtract: ....... tax at. 2 per cent. That notification having been validated, the rate of tax for that period would be 2 per cent. We accordingly answer question No. (2) as reframed by us by saying that the proper rate of tax on yarn would be 2 per cent. The Commissioner of Sales Tax is entitled to costs, which we assess at Rs. 100. Reference answered accordingly.
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