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2019 (10) TMI 488 - HC - VAT and Sales TaxMaintainability of appeal - interpretation of statute - Section 28(3) of the Goa Tax on Entry of Goods Act, 2000 - time limitation - HELD THAT:- The petitioner's Second Appeal is restored to the Tribunal in order to enable the Tribunal to consider and dispose of the petitioners applications for condonation of delay on their own merits - application disposed off.
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