1997 (5) TMI 267

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....titioner. Shri H.R. Misra, Standing Counsel, for the Respondent. [Judgment]. - Heard Counsel for the parties. 2. Admittedly, the petitioner is a sick unit within the meaning of Section 3(1)(o) of the Sick Industrial Companies (Special Provisions) Act, 1985 (briefly, the Act). 3. The petitioner seeks quashing of the recovery proceedings initiated in regard to sales tax dues....