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1987 (6) TMI 378 - HC - VAT and Sales TaxExtract: .......nces and conditions, subject to which it can be so done. It is worthwhile to keep in mind the said guiding principles in the matter of admitting additional or fresh evidence in the appeals irrespective of the fact whether it be produced or relied on, by the assessee or by the Revenue. The tax revision case is disposed of as above. Petition allowed.
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