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1976 (7) TMI 143 - SC - VAT and Sales TaxWhether section 9(1) of the Central Act was applicable to the case enabling the State of Uttar Pradesh to levy and collect Central sales tax in respect of subsequent sales of coal effected by the company to consumers in Uttar Pradesh by endorsement of the documents of title? Whether this error in the original order of assessment can be called an apparent error within the meaning of section 22 of the U.P. Act.? Held that:- Appeal dismissed. In this case the company was not affected by the order under section 22 being communicated to it after the expiry of three years from the date of the order, because the limitation for an appeal from that order did not begin to run before the communication of the order. The provisions of section 9 of the U.P. Act make that clear.
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