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1966 (5) TMI 63 - HC - VAT and Sales TaxExtract: .......inciple of that ruling must be applied here. 9.. In this view of the matter, section 26(2) of the Act applies to the omission on the part of a dealer to get himself registered. In the present case, the prosecution having been instituted after three months it has rightly been held to be barred by time. 10.. The appeal is dismissed. Appeal dismissed.
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