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1996 (8) TMI 252 - CEGAT, MUMBAIExtract: ....... to interpret Rule 57G so as to read this provision into it. In our view, the declaration filed on 14-3-1986 cannot be considered to have no force, merely because Chapter 31 was not notified in the list of inputs on that date. The question of Rule 57H therefore does not arise. 5. emsp We, therefore, allow the appeal. Consequential relief to follow.
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