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1983 (4) TMI 243 - HC - VAT and Sales TaxExtract: .......ealer who is outside his territorial jurisdiction. Further, the action of the Assistant Commercial Tax Officer in collecting compounding fee of Rs. 3,000 is also illegal, as the case is not covered by section 32(1)(a) but by section 32(1)(b). In the result, all the writ petitions are allowed as prayed for with costs. Advocate s fee Rs. 250 in each.
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