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2010 (2) TMI 1101 - HC - VAT and Sales TaxExtract: .......ner, on merits and in accordance with law. Since such procedure is not followed, without answering the substantial question of law, we remit the matter to the Joint Commissioner of Commercial Taxes, Davanagere, to dispose of the appeal of the appellant on merits and in accordance with law. With the abovesaid observations, the appeal is disposed of.
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