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1967 (11) TMI 98 - SC - VAT and Sales TaxWhether in pursuance of this power of revision the Deputy Commissioner could direct a further inquiry under rule 14-A made under section 19 of Bombay Sales Tax Act of 1953? Held that:- Appeal dismissed. In the case before us, the turnover of the assessee now sought to be taxed in the revisional proceedings did not escape liability to tax under the orders of the Sales Tax Officer and, on the other hand, was actually taxed by him, which imposition of tax was set aside in appeal. Consequently, the Sales Tax Officer could not possibly take proceedings under section 11A in respect of that turnover. For these reasons, we hold that the proceedings initiated by the Deputy Commissioner of Sales Tax against the appellant are not incompetent and the High Court was right in refusing the writ sought by the appellant.
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