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1999 (9) TMI 929 - HC - VAT and Sales TaxExtract: .......ioner in revising the order of the Appellate Deputy Commissioner is clearly without jurisdiction. We, therefore, set aside the order of the Appellate Tribunal and restore that of the order of Appellate Deputy Commissioner. 12.. In the result, T.R.C. Nos. 31, 129, 130, 131 and 133 of 1991 are dismissed and T.R.C. No. 46 of 1991 is allowed. No costs.
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