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of <h1>Registered dealer's appeal against Collector of Sales Tax's offer rejected as non-appealable under Section 21</h1> The appeal by the registered dealer against an offer from the Collector of Sales Tax was rejected as the court found the offer was not an appealable order ... - The appellant, a registered dealer, received an offer from the Collector of Sales Tax to avoid prosecution by paying Rs. 250. The court determined that the offer was not an appealable order under Section 21 of the Bombay Sales Tax Act. The appeal was deemed premature and rejected.
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