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1998 (11) TMI 630 - HC - VAT and Sales TaxExtract: .......asons stated above, we hold that the petitioner shall be liable to pay tax from the date when registration certificate was received by him and not from the earlier date as he had no right to collect tax in view of section 9-C of the Act. The writ petition is accordingly disposed of. P.K. Tripathy, J.-I agree. Writ petitions disposed of accordingly.
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