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2004 (5) TMI 572 - HC - VAT and Sales TaxExtract: .......Co. Ltd (supra). 20. This Court has taken the same view in Sri Ram Gupta v. The Assistant collector (Collection) Trade Tax, Writ Petition No. 1039 of 2003, decided on 5.9.2003 and in Naresh Chandra Gupta v. The District Magistrate, Writ Petition No, 382 of 2003, decided on 13.3.2003. 21. Following the aforesaid decisions this petition is dismissed.
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