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1992 (12) TMI 213 - PATNA HIGH COURTExtract: .......les Tax Act, 1975, in which there was a specific provision to the effect that the provisions of this Act shall mutatis mutandis apply in relation to the additional tax. That apart, there was no such non obstante clause in the Orissa Additional Sales Tax Act. Thus, there is no substance in the submission of learned counsel. Writ petitions dismissed.
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