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2016 (6) TMI 906 - HC - VAT and Sales TaxDisallowance of input tax credit in revision proceedings to the petitioner on purchases made from one M/s. Om Incorporation whose registration certificate was cancelled with retrospective effect from 01.01.2007. - GVAT - Held that:- the very initiation of the revisional proceedings was itself without jurisdiction, inasmuch as, the same was based upon material extraneous to the record of order of the officer appointed under section 16 of the Act to assist the Commissioner - Decided in favor of assessee.
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