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1997 (10) TMI 360 - SC - VAT and Sales TaxWhether or not it was in the public interest to withdraw the exemption notification? Held that:- Appeal allowed. The High Court should not have permitted or upheld the argument of non-application of mind in the absence of the relative pleading. The only plea in the written arguments, which the High Court permitted, was that public interest to withdraw the exemption notification was not disclosed and that was satisfactorily met by the disclosure in the appellants’ affidavit before the divisional Bench of the proceedings of the Board of Revenue. At this point the argument should have been closed. Thus the judgment under appeal is erroneous and must be reversed.
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