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1979 (2) TMI 209 - HC - VAT and Sales TaxExtract: .......erwise. Keeping in view Section 8-A (3) the Revising Authority was justified in not accepting the accounts, in the absence of cash memos and credit memos. The order passed by the Revising Authority does not call for any interference. 7. The revision fails, and is dismissed. The Department is entitled to its cost, which is assessed at ₹ 200/-.
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