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1951 (6) TMI 7 - HC - VAT and Sales TaxExtract: .......s he can decline the Collector s offer. He (the Collector) will then have to pass an order under Section 24(2) sanctioning the prose- cution and then the appellant can appeal to this Tribunal, if so advised. 3.. For the reasons given above we think that this appeal is pre- mature and must be rejected. ORDER. The appeal is rejected. Appeal rejected.
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