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2018 (2) TMI 609 - HC - VAT and Sales TaxRecalling an order of dismissal of application - Section 9(2) of the Central Sales Tax Act, 1956 - Held that: - the question of declaration forms containing “Self” as consignee/purchasing dealer had come up for the first time before revisional authority and hence there was no scope of urging that point before the appellate authority. The revisional authority has however given factual finding on this issue. No material is available from which we can come to a decision that such finding was perverse - petition dismissed.
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