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1994 (6) TMI 199 - HC - VAT and Sales TaxExtract: .......tedly, there is no pleading in the original petitions on this aspect. Secondly, a point which was not pleaded or argued before a single Judge will not ordinarily be entertained in writ appeal. We are therefore not inclined to interfere with the judgment of the learned single Judge. The writ appeals therefore stand dismissed. Writ appeals dismissed.
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