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2003 (8) TMI 505 - AT - VAT and Sales TaxExtract: .......should not make any wrong inference from such technicality. Thus there is nothing wrong in the order dated September 20, 2001 passed by the Deputy Commissioner of Commercial Taxes and the notice of assessment in form No. 29 vide Memo No. 4437 dated January 15, 2002 which was issued under section 45 of the Sales Tax Act, 1994. Application dismissed.
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