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1972 (8) TMI 128 - HC - VAT and Sales TaxExtract: .......on that the order passed by the appellate authority rejecting the petitioner s appeals as incompetent is bad in law and the same is quashed. The petitioner s appeals shall be restored to their original numbers and shall be heard and decided on merits in accordance with law. The petitioner is entitled to the costs of this petition. Petition allowed.
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