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2006 (4) TMI 535 - RAJASTHAN HIGH COURTExtract: .......Taxes Officer (2000) 120 STC 593 (Raj.). This matter pertains to only levy of interest. Since the levy of tax itself had been held to be not sustainable in the aforesaid main judgment, the question of levy of interest does not arise. Therefore, this revision petition filed by the revenue has become infructuous and the same is dismissed accordingly.
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