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2004 (11) TMI 325 - SC - VAT and Sales TaxUnable to accept the submission that as the G. O. Ms. No. 304 is an errata it necessarily means that G. O. Ms. No. 303 had never come into existence. The word errata, in our view, implies that there was something in existence which is being corrected. The fact that this was an errata itself showed that there was something in existence which was being corrected. This aspect has also been overlooked by the High Court. Appeal allowed.
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