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2019 (3) TMI 173 - HC - VAT and Sales TaxMaintainability of appeal - appeal was dismissed on the ground of non-compliance of Section 62(5) of the PVAT Act, 2005 - assessee is in possession of valid declaration forms (C-Forms) - Held that:- In the present case, the appellant has been required to predeposit 25% amount of the additional demand of the tax as a condition precedent for hearing of the appeal, which was reasonable and justified - No illegality or perversity could be pointed out by the learned counsel for the appellant in the findings recorded by the Tribunal which may warrant interference by this Court. No question of law arises in this appeal - appeal dismissed.
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