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1999 (12) TMI 834 - HC - VAT and Sales TaxExtract: .......n view of the decision given by the apex Court in State of Himachal Pradesh v. Associated Hotels of India Ltd. 1972 29 STC 474 where the composite amount was considered not entitled to be split up into two. If the agreement is indivisible then it cannot be permitted to be taxed in its entirety. The revision is accordingly allowed. Petition allowed.
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