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2001 (8) TMI 1356 - HC - VAT and Sales TaxExtract: .......tate against the order in which he has acquiesced solely on the basis of change of law brought about at the behest of someone else. 22.. In the result and for the foregoing reasons, we do not find any merit in these C.M.Ps., and they are accordingly dismissed. Consequently, the tax revision cases also stand dismissed. No costs. Petitions dismissed.
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