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1998 (10) TMI 526 - HC - VAT and Sales TaxExtract: .......e reasons given above, we hold the provisions of subsection (3) of section 45 of the Act as valid and the same are not ultra vires. 16.. As the petitioner has remedy of appeal against the impugned assessment orders, this writ application is dismissed on the ground of alternative remedy. No costs. A.K. PRASAD, J.-I agree. Writ application dismissed.
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