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1994 (10) TMI 273 - HC - VAT and Sales TaxExtract: .......e in a properly instituted proceedings, the petitioners are liable to pay the tax so assessed. The fact that assessments have already been made, is not in dispute. 13.. I do not see any merit in these writ petitions and the same are dismissed. In the circumstances of the case, the parties shall bear their respective costs. Writ petitions dismissed.
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