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1973 (4) TMI 111 - HC - VAT and Sales TaxExtract: .......er for the grounds set out in the said section. We, therefore, feel that it is proper that the Tribunal should consider the point. The order of the Tribunal is, therefore, set aside and the matter is remitted back to the Tribunal for further consideration in the light of what has been stated above. There will be no order as to costs. Case remanded.
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