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    <description>The High Court allowed the appeal and quashed the orders of the Tribunal, AETC (MW) Amritsar, and DETC (A), Jalandhar Division. It held that the proceedings were without jurisdiction as the provisions of Section 51(2) of the Punjab VAT Act 2005 did not apply to goods transported by train.</description>
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      <description>The High Court allowed the appeal and quashed the orders of the Tribunal, AETC (MW) Amritsar, and DETC (A), Jalandhar Division. It held that the proceedings were without jurisdiction as the provisions of Section 51(2) of the Punjab VAT Act 2005 did not apply to goods transported by train.</description>
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