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1985 (4) TMI 278 - HIMACHAL PRADESH HIGH COURTExtract: .......eld that the respondent is not liable to pay the sales tax. No other point was urged before us. As a result of the above discussion, the judgment of the learned single Judge is set aside and the present appeal is accepted. The writ petition filed on behalf of the respondent is dismissed. The parties are left to bear their own costs. Appeal allowed.
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