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2022 (7) TMI 919 - HC - VAT and Sales TaxReopening of proceedings - Stock transfer - Determination of tax liability of the Petitioners under the Central Sales Tax Act, 1956 after adjustment of the admitted tax paid at the time of filing of return - HELD THAT:- The Court is satisfied that the present attempt by the Petitioners to reopen the proceedings after repeated rounds of failed litigation, should not be permitted as it is an abuse of the process of Court. All the issues raised by the Petitioners have already been conclusively decided against them by the aforementioned order of the Supreme Court and it is therefore not open to this Court to reopen these issues time and again. It was equally not opened to the authorities below to revisit the issues. All that the impugned orders do is to re-compute the tax liability on the basis of the order of the Supreme Court. This Court is not inclined to interfere with either of the impugned orders. The writ petition is accordingly dismissed.
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