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2006 (7) TMI 589 - HC - VAT and Sales TaxExtract: .......e peculiar facts and circumstances of the case and having regard to the offer made by the petitioner in court. This court makes it clear that this court is not laying down any general proposition on sections 12(4-a) and 13(6) of the said Act. All the writ petitions are, thus, disposed of. There will be no order as to costs. I. MAHANTY J. - I agree.
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