1979 (4) TMI 149

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..... on 14th April, 1967, and the endorsement on the order sheet is to the following effect: "Issue R.C. for Rs. 436.00." This was followed by a letter to the Collector requesting him to recover the aforesaid amount. The relevant part of section 9(1), as it stood, is as follows: "9. (1) Any dealer objecting to an order allowing or refusing an application for exemption certificate under clause ( .....

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