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    <title>Application for Works Contract Service Rejected Under VCES Due to Section 106(1) Proviso on Prior Notices.</title>
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      <description>Rejection of VCES - works contract service - VCES application will necessarily be hit by second proviso to Section 106 (1) ibid since it seeks to make a declaration on the same issue for which a notice or order of determination had been issued against them for earlier period - AT</description>
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