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2002 (12) TMI 587 - HC - VAT and Sales TaxExtract: .......y penalty or interest for belated payment of registration fee or tax, if any payable, provided they comply with the above formalities in three months from now. They need to register, file returns etc., only from the financial year 2001-2002 onwards. The original petitions are disposed of with the above directions. Petitions disposed of accordingly.
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