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2017 (5) TMI 1062 - KARNATAKA HIGH COURTLevy of tax on the exempted inter State Sales effected to SEZ Units - Form-F - Held that: - Form VAT 240 submitted by the petitioner which was inclusive of the sales made to SEZ unit and by mistake the 1st respondent had once again estimated the interstate sales to SEZ Unit without declaration forms and subjected the same to turnover to tax twice. But despite the lapse of two months neither of the rectification applications have been decided either by respondent No.1 or by respondent No.2 - petition dismissed - decided against petitioner.
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