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1971 (10) TMI 109 - HC - VAT and Sales TaxExtract: .......e conclusion that there was a transfer of business as such, and not a sale of the stock of the business. For the reasons recorded above, we answer the question referred to us in the negative, i.e., in favour of the assessee and against the department. The assessee will get its costs which are assessed at Rs. 100. Reference answered in the negative.
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