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1981 (7) TMI 231 - HC - VAT and Sales TaxExtract: .......he proceedings for sale of the petitioner s right in agricultural land referred to above are quashed. The Commercial Taxes Officer, Hanumangarh, shall be at liberty to resell the petitioner s rights in the agricultural land in question, in accordance with law, for the realisation of the dues outstanding against him relating to arrears of sales tax.
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