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2005 (1) TMI 660 - HC - VAT and Sales TaxExtract: .......1997 and the same requires to be set aside. Accordingly, the following ORDER - I. Appeal is allowed. II. The impugned order passed by the revisional authority in SMR. No. 37/1996-97 dated May 7, 1997 is set aside. III. The order passed by the first appellate authority in No. KST. AP. 29/96-97 dated January 20, 1997 is restored. Ordered accordingly.
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