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1995 (12) TMI 345 - HC - VAT and Sales TaxExtract: .......rity should have accepted the forms E-I and E-II at the appellate stage and the appellate authority was not devoid of power to accept the same. Hence, we are of the opinion that the view taken by the Tribunal is not correct. We answer both the aforesaid questions in favour of the assessee and against the Revenue. Reference answered in the negative.
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