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    <title>2016 (5) TMI 647 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The Punjab Value Added Tax Act revision remedy remained subject to the statutory pre-deposit requirement, and the earlier ruling had already upheld that scheme. The Court noted that interim protection could be granted in appropriate cases by partial or complete waiver of the deposit condition, but the identical controversy had already been answered. Applying that settled position, the petitions were disposed of in the same manner as the earlier connected matters, and the pre-deposit requirement under Section 65(3) was treated as valid.</description>
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      <link>https://www.taxtmi.com/caselaws?id=327666</link>
      <description>The Punjab Value Added Tax Act revision remedy remained subject to the statutory pre-deposit requirement, and the earlier ruling had already upheld that scheme. The Court noted that interim protection could be granted in appropriate cases by partial or complete waiver of the deposit condition, but the identical controversy had already been answered. Applying that settled position, the petitions were disposed of in the same manner as the earlier connected matters, and the pre-deposit requirement under Section 65(3) was treated as valid.</description>
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