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1956 (6) TMI 10 - DSC - VAT and Sales TaxExtract: .......ppeal, it being a fact apparent from records affecting the very validity of the proceedings we, suo motu, hold the assessment illegal and set it aside. The Sales Tax Officer is directed to start assessment proceedings against the appellant, afresh, according to law. The institution fee may be refunded to the appellant in full. Assessment set aside.
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