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1982 (2) TMI 274 - HC - VAT and Sales TaxExtract: .......cle 226 cannot sit as a court of appeal over the order of provisional assessment. Further, there is a proper, adequate remedy to the petitioners to challenge the order of provisional assessment by way of appeal under the Rajasthan Sales Tax Act. Thus we find no force in these writ petitions and the same are dismissed summarily. Petitions dismissed.
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