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2001 (11) TMI 1031 - HC - VAT and Sales TaxExtract: .......ioner, Trade Tax cancelling the eligibility certificate of the revisionist and the order by the Tribunal in second appeal cannot be upheld. 13. The revision is, therefore, allowed and the order passed by the said authorities are hereby set aside and it is held that the revisionist is entitled to benefit of the eligibility certificate granted to it.
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