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2004 (12) TMI 378 - SC - VAT and Sales TaxWhether the High Court has erred in allowing such a belated joint application when the company itself had, on earlier occasions, filed separate applications in respect of each of its units which applications had been allowed partially by various orders set out hereinabove Held that:- Appeal allowed. Many of the matters included in this application were not part of any earlier orders and were not even subject-matter of earlier applications. No appeals had been filed against the issuance of the eligibility certificates referred to hereinabove. Clearly the company could not have maintained such an application made at such a belated stage. The lower authorities had rightly rejected the application. It was thus not open for the High Court to interfere in the manner it has purported to do. The judgment of the High Court is, to say the least, most surprising and entirely unsustainable.
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