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1998 (12) TMI 578 - RAJASTHAN TAXATION TRIBUNALExtract: .......ch the appeals relate as this would not amount to giving the amendments retrospective effect as has been held in Hardeodas case 1970 26 STC 10 (SC) AIR 1970 SC 724. 29.. Therefore, the application for revision succeeds. The dealer s appeal was, therefore correctly dismissed by the appellate authority. 30.. No order as to costs. Application allowed.
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