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2003 (4) TMI 544 - HC - VAT and Sales TaxExtract: ....... in the scheme for forfeiture of excess tax collected and for reimbursement of the same to the buyers from whom it is collected. We feel the scope of section 46A is consistent with the provisions of the CST Act and action taken under the said provision cannot be questioned for want of jurisdiction. T.R.C. is therefore dismissed. Petition dismissed.
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