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2014 (9) TMI 718 - HC - VAT and Sales TaxWithdrawal of application - Whether, in the facts and under the circumstances of the case, the Gujarat Value Added Tax Tribunal was right in law and on facts in deciding the appeal on merits when the Deputy Commissioner (Appeals) had not decided the appeal on merits but dismissing it only for nonpayment of pre-deposit - Held that:- Appellant-Dealer, seeks permission to withdraw the present Tax Appeal with a liberty to approach the learned Tribunal by way of Rectification Application and to point out before the learned Tribunal that there was sufficient material / evidence on record to show that there was actual movement of goods on which Input Tax Credit was sought - when such an application is submitted pointing out the mistakes, if any, out of the material / evidence which are already on record with the Paper Book, same be considered by the learned Tribunal in accordance with law and on merits, as we have expressed no opinion on merits of the matter - withdraw of application allowed.
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