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1980 (10) TMI 209 - HC - VAT and Sales TaxExtract: .......uestion are to be examined by the revising authority afresh it will consider this aspect as well while deciding this question. 5. In the result, therefore, the revision is allowed and the order of Revising Authority is set aside, the case is remanded to the Revising Authority for decision afresh according to law. There will be no order as to costs.
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