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1998 (12) TMI 603 - HC - VAT and Sales TaxExtract: .......by the assessee is not valid under law and hence the plaintiff is not entitled to claim any relief. 19.. In the result, the second appeal is allowed. The judgment and the decree of the lower appellate court are set aside and the suit is dismissed. However, there will be no order as to costs. Appeal allowed. Since reported in 1999 113 STC 145 (Mad.)
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