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1962 (9) TMI 44 - HC - VAT and Sales TaxExtract: .......tate the case must have been passed on a valid application as required by sub-section (1). We hold that section 11(4) does not apply to the present case and we have no jurisdiction to require the Revising Authority to state the case to us. The application is misconceived and is dismissed with costs, which we assess at Rs. 50. Application dismissed.
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