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      <description>The demand notice arising from the assessment order under the Maharashtra Value Added Tax Act, 2002 was kept in abeyance pursuant to an undertaking given on instructions. The undertaking stated that the notice would not be given effect to or enforced until the Supreme Court delivered a decision in the connected appeal, and the Court accepted that position. The matter was disposed of on that basis, with the parties proceeding on the understanding that the earlier order in the connected matter would govern the petition as well.</description>
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