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1998 (1) TMI 497 - HC - VAT and Sales TaxExtract: .......e present case, the appellate authority has given cogent and convincing reasons for accepting the accounts. On the other hand, the original authority has not given the reasons. 10.. Therefore, in view of the facts and circumstances of the case, the order of the revisional authority is set aside. Appeal allowed. No order as to costs. Appeal allowed.
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