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      <description>The document concerns whether a TRAN-1 application for credit of central excise and VAT should be processed by the State Tax Authorities or the Central Tax Authorities, and whether any inter se dispute between those authorities could affect the petitioner&#039;s right to apply within the prescribed time-limit. The matter was adjourned for further hearing, and no final adjudication was made on how the application should be processed.</description>
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