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2004 (7) TMI 655 - HC - VAT and Sales TaxExtract: .......een allowed under Section 30. In view of what is stated herein above we quash the proceedings of re-assessment and the order of rejection of the application of refund. We direct the Commissioner to pass appropriate orders on the refund application keeping in view the mandate of Section 30 within a period of 15 days. The petition stands disposed of.
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