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1994 (7) TMI 334 - HC - VAT and Sales TaxExtract: .......llowed and the impugned common order of the Appellate Tribunal is set aside. The Tribunal shall dispose of the appeals afresh, remitting the cases back to the Appellate Assistant Commissioner for decision on the merits, treating the appeals before him as filed in time after condoning the delay. There will be no order as to costs. Petitions allowed.
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