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1994 (2) TMI 264 - SC - VAT and Sales TaxWhether the transactions in question were exigible to tax or not under the Act? - Held that:- Appeal allowed. As it is a proper case where the matters are remitted to the appellate authority, viz., the Assistant Commissioner, Sales Tax, or the corresponding authority as may be obtaining today. We direct that the appellate authority shall entertain the appeal which was filed by the respondent on May 3, 1966, without raising an objection on the ground of limitation and dispose it of in accordance with law.
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