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M/S. Tecnimont Pvt. Ltd. (Formerly ... vs State Of Punjab . on 18 September, 2019

"133. Similarly, the condition of pre-deposit has been examined recently by this Court in Tecnimont (P) Ltd. Vs. State of Punjab, where the validity of Section 62(5) of the Punjab Value Added Tax Act, 2005 (PVAT) which imposes a condition of 25% of pre-deposit for hearing of first appeal has been upheld. Section 62(5) of the PVAT Act reads as follows:
Supreme Court of India Cites 52 - Cited by 56 - U U Lalit - Full Document
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