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1953 (8) TMI 19 - HC - VAT and Sales TaxExtract: .......s, and, therefore, it must first be exhausted before the extraordinary powers of the High Court under Article 226 are invoked. 6.. The application is accordingly dismissed, but in the circum- stances of the case we make no order as to costs. The petitioner would be entitled to refund of the outstanding amount of the security. Application dismissed.
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