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1976 (7) TMI 159 - HC - VAT and Sales TaxExtract: .......ditional revising authority was not right in holding that the appeal filed by the dealer should have been entertained when the dealer had not paid tax on cane-crusher which had already been held to be taxable by the High Court. As nobody has appeared on behalf of the assessee, there shall be no order as to costs. Reference answered in the negative.
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