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2004 (11) TMI 545 - HC - VAT and Sales TaxExtract: .......th entry 11 of the Second Schedule to the Act and the language of the notification, we are of the view that the revisional authority was justified in annulling the order passed by the first appellate authority and in restoring the order passed by the assessing authority. In view of the above, appeals fail and they are rejected. Ordered accordingly.
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