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1979 (4) TMI 139 - ALLAHABAD HIGH COURTExtract: .......on 35(2) of the Act. This being so, the Commissioner of Sales Tax was competent to decide the application on merits, and he erred in refusing to entertain it on the ground that the question related to liability under the Central Sales Tax Act. The appeal is accordingly allowed with cost to the assessee, which is assessed at Rs. 200. Appeal allowed.
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