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1980 (9) TMI 250 - HC - VAT and Sales TaxExtract: ....... effect on the provisions of the Act. Though the point that was raised in that case was slightly different from the one with which we are dealing in the instant case, still, the decision in the above case supports our conclusion in the present case. Consequently, the appeal fails and is dismissed with costs. Counsel s fee Rs. 250. Appeal dismissed.
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