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1979 (7) TMI 224 - ALLAHABAD HIGH COURTExtract: .......stitute any grounds in the present application because under section 22 of the U.P. Sales Tax Act a remedy is clearly provided for making an application to that effect before the authority concerned, if permissible. In the result, the application in revision is dismissed with costs to the assessee, which are assessed at Rs. 100. Petition dismissed.
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