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1978 (10) TMI 140 - HC - VAT and Sales TaxExtract: ....... a revisional power, and the second proviso to section 20(3) makes it clear that no revision will lie where an appeal lies against an order of assessment. In the result, we hold that the writ petition is maintainable, but reject it on merits for the reasons set out above. In the circumstances, there will be no order as to costs. Petition dismissed.
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