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2017 (11) TMI 1163 - HC - VAT and Sales TaxJurisdiction - Article 226 of the Constitution of India - alternative remedy of appeal - Held that: - contentions, on a plain reading of it, itself would show that, contentions are on merits and not on jurisdictional issue alone - In a case where the contentions urged have been dealt with and answered, it is neither permissible for the litigant to thereafter seek liberty of this Court to be relegated to pursue statutory remedies and thereby to get the whole judgment itself nullified - appeal dismissed - decided against appellant.
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