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1959 (12) TMI 25 - HC - VAT and Sales TaxExtract: .......ty of rule 14-A in respect of appeals under section 11 does not arise for consideration in this case, and no arguments were advanced on that matter. Nothing we have herein stated should be considered as an expression of opinion as to the validity of rule 14-A in respect of the appellate power conferred by section 11 of the Act. Petitions dismissed.
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