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2006 (4) TMI 485 - HC - VAT and Sales TaxExtract: .......the assessee based on rule 18(2A) is only to be rejected. The assessee ought to have filed a correct return and tax should have been paid accordingly. Filing of a revised return by the assessee is of no consequence and no argument be built upon the revised return. We therefore find no reason to entertain this appeal. The same would stand dismissed.
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