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Applicable rate of tax - Whether such fresh plea can be raised in the second appeal without the same being raised in the forums below? - the contention of the State that such plea of exigibility to tax at the rate of 4% of the taxable list before the Tribunal is barred by limitation is not acceptable - HC

VAT and Sales Tax - Applicable rate of tax - Whether such fresh plea can be raised in the second appeal without the same .....

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