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2016 (2) TMI 613 - HC - VAT and Sales TaxConstitutional validity of requirement of mandatory pre-deposit of 25% without giving any discretion to the revisional authority to waive such deposit. - Section 65(3) of the Punjab Value Added Tax Act, 2005 (PVAT) - Held that:- provisions of Section 65(3) of PVAT Act are held to be intra vires, however, the Tribunal shall decide the matter in accordance with law in terms of the judgment in Punjab State Power Corporation Limited's case [2016 (2) TMI 245 - PUNJAB AND HARYANA HIGH COURT] - Decided in favor of assessee.
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