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1992 (9) TMI 351 - MADRAS HIGH COURTExtract: .......n the prescribed form C in the prescribed manner. Unless that is done, the benefit of the concessional rate claimed by the dealer cannot be given. 9.. Therefore, there is no merit in this revision and hence the revision petition shall stand dismissed. However, in the circumstances of the case, there will be no order as to costs. Petition dismissed.
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