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2003 (12) TMI 622 - HC - VAT and Sales TaxExtract: .......be condoned and the appeal be heard on merits. Accordingly, the writ petition is allowed. Orders, annexures P5 and P7, are set aside and the matter is remanded to the Tribunal for disposal of the appeal afresh on merits. No costs. Parties, through their counsel, are directed to appear before the Tribunal on January 19, 2004 for further proceedings.
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