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1980 (7) TMI 250 - KARNATAKA HIGH COURTExtract: ....... of 1975 in so far as it upheld the commencement of proceedings under section 12-A of the Act and remanded the matter to the Commercial Tax Officer with a direction to him to transfer the same to the Assistant Commissioner of Commercial Taxes, is set aside. Consequently, the assessment order dated 14th December, 1970, would stand. Petition allowed.
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