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2007 (10) TMI 562 - PUNJAB AND HARYANA HIGH COURTWhether the Sales Tax Tribunal, Punjab, Chandigarh could have validly exercised its jurisdiction while deciding the rectification application filed under section 21A(2) of the Punjab General Sales Tax Act, 1948? Held that:- Writ petition is allowed being squarely covered by the Division Bench judgment of this court in the case of Tilak Raj Madan Lal [2007 (7) TMI 592 - PUNJAB AND HARYANA HIGH COURT] in favour of the assessee-petitioner. Order dated March 21, 2007 (P-11) allowing rectification application of the respondent-State is hereby set aside. We restore the order dated December 8, 2005 (P7).
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