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    <title>2022 (7) TMI 1424 - SC Order</title>
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    <description>The Supreme Court declined to interfere under Article 136 with the High Court&#039;s interpretation of Section 43(1) of the Odisha Value Added Tax Act, 2004, as it stood before amendment. It found no ground to disturb the view taken on the provision and no appellate basis warranting special leave intervention, so the special leave petitions were dismissed.</description>
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