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1997 (2) TMI 501 - HC - VAT and Sales TaxExtract: .......ged. 9.. The petition in hand also seems to have been filed only with a view to circumvent statutory procedure and avoid assessment. This petition must, therefore, fail and is accordingly dismissed with costs Rs. 500 to be adjusted from the amount of security. The remaining amount of security shall be refunded to the petitioner. Petition dismissed.
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