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1999 (9) TMI 966 - HC - VAT and Sales TaxExtract: .......fied and illegal and the Tribunal's order upholding the same is also not legally sustainable. 12. This revision petition is, therefore, allowed and setting aside the Tribunal's order under revision, it is ordered that the aforesaid appeal of the dealer stands allowed and the Commissioner's order dated 22nd February, 1997 stands quashed.
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