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2001 (7) TMI 1289 - HC - VAT and Sales TaxExtract: .......ice dated 1.1.1997 as well as 12.1.1998. On such objections being filed, the Commissioner shall consider the same and pass appropriate order after giving opportunity to the appellant-assessee of being heard. In view of the statement made by both sides, there is no need for the respondent to issue fresh show cause notices to the appellant. No costs.
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