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2002 (9) TMI 903 - HC - VAT and Sales TaxExtract: .......ioners are not liable to pay entry tax or penalty for the import of Dental Chair and the assessing officer has no right to demand the same. The impugned proceedings in all the OPs. at whatever stage shall stand cancelled and if at all any appeals are filed, it is made clear that they are unnecessary as the original proceedings stand hereby quashed.
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