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1974 (1) TMI 92 - HC - VAT and Sales TaxExtract: .......r s appeal. The Deputy Commissioner has also not considered the merits of the appeal. Therefore, the matter has to go back to the Deputy Commissioner. Accordingly, the matter is remitted to the Deputy Commissioner to readmit the petitioner s appeal and dispose of the same in accordance with law. There will be no order as to costs. Petition allowed.
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