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1996 (12) TMI 376 - HC - VAT and Sales TaxExtract: .......d so as to comprehend leases also. It is doubtful whether there was any misuse of the C forms even if there was any misuse, it is not for the tax authorities in this State to conduct an enquiry as per the judgment of the Supreme Court cited supra. In the circumstances, the tax revision case fails and accordingly it is dismissed. Petition dismissed.
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