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1965 (7) TMI 66 - HC - VAT and Sales TaxExtract: ....... Section 15 can be exercised by the revisional authority only in such circumstances where the Sales Tax Officer himself could have taken action under Rule 33. After the lapse of three years from the end of the assessment year the Sales Tax Officer cannot and should not Act under Rule 33. We allow the tax revision case but make no order as to costs.
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