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1972 (3) TMI 82 - HC - VAT and Sales TaxExtract: .......nd of the Sub-Divisional Officer, Gwalior, dated 26th November, 1970 (annexure 5). It would be open to the authorities to consider the objection of the petitioner afresh in proper perspective as indicated above. We make no order as to costs in the circumstances of this case. The security amount shall be refunded to the petitioner. Petition allowed.
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