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2013 (4) TMI 585

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....rnment Pleader for the respondents. 2.Petitioner has approached this Court challenging Ext.P3 notice of detention issued under Section 47(2) of the KVAT Act, detaining a consignment of Air Conditioners. The irregularity stated is that the consignee is not authorised to effect inter state purchase and sale of Air Conditioners and that there was no evidence substantiating that the consignee is ex....

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