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1962 (8) TMI 56 - HC - VAT and Sales TaxExtract: .......ich corresponds to section 22(4) of the Act, the Madras High Court held in Kalam Somasundaram Chettiar and Sons v. State of Madras(2), that the Appellate Tribunal had authority to remand a case. For the reasons mentioned above, both the contentions advanced by Sri S.P. Bhat fail and therefore the petition is dismissed. No costs. Petition dismissed.
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