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2002 (12) TMI 588 - HC - VAT and Sales TaxExtract: .......claim of the assessee on the ground that the petitioner had not satisfied the requirements of rule 32(13) of the KGST Rules. There is no merit in this revision. It is accordingly dismissed. Petition dismissed. Reported as Lord Krishna Bank Limited v. Assistant Commissioner (Assessment I), Sales Tax Officer, Special Circle 1999 114 STC 333 (Ker).Ed.
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