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1976 (7) TMI 162 - HC - VAT and Sales TaxExtract: .......gory of other washing materials and as it was purchased from the manufacturers in U.P. it was subject to a single point tax and not to multiple point as imposed by the Sales Tax Officer. We, therefore, answer the second question in the negative. The assessee-dealer is entitled to its costs which we assess at Rs. 100. Reference answered accordingly.
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