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1979 (5) TMI 142 - HC - VAT and Sales TaxExtract: .......ons, which are not in dispute, or have no relevancy to the facts and circumstances of the case, in view of my decision on the contentions urged in the course of argument. 23.. I am, therefore, of the view that this application has no merit and must, therefore, be dismissed with costs. Hearing fee Rs. 500. S.P. SINHA, J.-I agree. Petition dismissed.
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