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2001 (9) TMI 1100 - HC - VAT and Sales TaxExtract: .......direction of the registering authority is contrary to the circulars issued by the Commissioner of Commercial Taxes, which are binding on him. Even on that ground also the impugned order is liable to be quashed. 10.. Under the above circumstances, the impugned proceedings are quashed and the writ petition is allowed. No costs. Writ petition allowed.
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