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1997 (11) TMI 519 - HC - VAT and Sales TaxExtract: .......stand disclosed by the respondent in their counter affidavit. 7. The writ petition is, accordingly, dismissed without entering into the merits of the case, leaving it open to the petitioner to appear before the assessing authority and to contest the impugned notice under Section 21 of the Act on such groimd(s) as may be permissible to it under law.
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