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1999 (8) TMI 987 - HC - VAT and Sales TaxExtract: .......e. 5. In view of the aforesaid facts, the revision petition has no force. It is accordingly dismissed. However, if any proceeding is initiated against the opposite party or the principal dealer in regular assessment, the finding recorded by the Tribunal will not be a binding and the Assessing Authority will decide the matter in accordance with law.
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