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    <description>The court dismissed the appeals, emphasizing the availability of an efficacious alternative remedy through the appellate mechanism provided under the Rajasthan Value Added Tax Act. It directed that appeals should be entertained and decided on merits if filed within 60 days. The court refrained from evaluating the reassessment orders to prevent prejudicing the cases before the appellate authority.</description>
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      <description>The court dismissed the appeals, emphasizing the availability of an efficacious alternative remedy through the appellate mechanism provided under the Rajasthan Value Added Tax Act. It directed that appeals should be entertained and decided on merits if filed within 60 days. The court refrained from evaluating the reassessment orders to prevent prejudicing the cases before the appellate authority.</description>
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