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1992 (1) TMI 332 - HC - VAT and Sales TaxExtract: ......., be construed as precluding an independent adjudication of the issues which may arise for consideration in the regular assessment/penalty proceedings which may be initiated in relation to the chassis in question either against the petitioner or Messrs. Prayag Udyog (Pvt.) Ltd. In the result, the petition fails and is dismissed. Petition dismissed.
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