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1971 (4) TMI 92 - HC - VAT and Sales TaxExtract: .......ction 5(1)(a) of the Act and tax is payable in respect of them by a dealer at the rate of ten paise in the rupee. Sales of electric fans were, therefore, rightly included by the Assistant Sales Tax Officer in the assessment order. In this view of the matter, this petition fails and is dismissed with costs. Counsel s fee Rs. 150. Petition dismissed.
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