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2017 (1) TMI 195 - HC - VAT and Sales TaxSub-contracting - exemption certificate - natural justice - Held that: - adequate opportunities have been granted to the Assessee and if the assessee in all these years could not procure exemption certificate by which such benefits were available then the courts cannot be held responsible and there has to be a finality in the matters. In my view no case is made out for interference of this court as no question of law can be said to arise - denial of exemption justified - petition dismissed - decided against petitioner.
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