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1978 (6) TMI 160 - HC - VAT and Sales TaxExtract: ....... case by effecting sales in its canteen and by effecting sales of its old surplus and discarded materials were exigible to sales tax. The question is accordingly answered in the affirmative and in favour of the respondent. In the facts and circumstances, there will be no order as to costs. BANERJI, J.-I agree. Reference answered in the affirmative.
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