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2010 (9) TMI 972 - HC - VAT and Sales TaxWhether the non-exercise of power vested in the respondent under rule 60 of the Rules has resulted in civil consequences? Held that:- We have considered the factual background of the present case in the light of the ratio laid down by the Division Bench in Arora Enterprises [2010 (7) TMI 927 - ANDHRA PRADESH HIGH COURT]. We do not find any error in the impugned assessment, nor we countenance the submission that there should be a notice of hearing in every case which does not fall within the ambit of the second limb of rule 60 of the Rules. Appeal dismissed.
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