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1988 (6) TMI 303 - KARNATAKA HIGH COURTExtract: .......tance in them. I further hold that the new rule 26(10) as amended by the Karnataka Sales Tax (Amendment) Rules, 1986, is applicable to all pending assessments, they are more procedural in nature and do not create or divest any right of the dealer. The writ petitions are, therefore, dismissed with costs of Rs. 200, one set. Writ Petitions dismissed.
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