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1972 (11) TMI 90 - HC - VAT and Sales TaxExtract: .......fund of tax. The Assistant Commissioner s order, therefore, related to an assessment , and the Deputy Commissioner s order being outside the time-limit of four years is evidently time-barred. We, therefore, uphold the order of the Sales Tax Appellate Tribunal and dismiss this tax revision case with costs. Advocate s fee Rs. 100. Petition dismissed.
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