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2019 (5) TMI 1733 - HC - VAT and Sales TaxLevy of entry tax - Section 9(4) of the Entry Tax - purchase of cement - HELD THAT:- There is no challenge raised to the said assessment before any of the appellate authorities. There is nothing on record to show that the revisionist had raised the said ground before any of the appellate authorities. There is also nothing on record to show that the assessment is perverse or illegal. Since the revisionist has not raised the said ground, which is factual in nature, before any of the appellate courts, hence, he cannot dispute the same at this stage. Rectification of mistake - HELD THAT:- The learned Standing Counsel admits that there appears to be a calculation mistake and the said demand requires to be corrected - Both the revision are disposed of to the extent that on purchase of brick of ₹ 9,56,000/- the tax figure is corrected from ₹ 4,78,250/- to ₹ 47,825/-.
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