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2022 (10) TMI 1072 - HC - VAT and Sales TaxPermission for withdrawal of appeal - Validity of assessment - levy of tax, interest and penalty - suppression of sale - non-refund of input tax credit - sale of the set of product at a price lower than the actual purchase price - Section 40A of DVAT Act - HELD THAT:- There are no material on record to conclude that the submission made in this behalf by Mr Sarin is correct. According to us, the appellant should have, in these circumstances, immediately moved the Tribunal by way of a review application. The appeal is, accordingly, dismissed as withdrawn with liberty as prayed for.
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