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1955 (6) TMI 8 - WEST BENGAL HIGH COURTExtract: ....... to section 11(2) of the Act, as it stood during the period for which assess- ment has been made, the failure of the dealer to get himself registered did not give jurisdiction to the Commercial Tax Officer to make an assessment under the section. The petitions are allowed and the orders of the Additional Commis- sioner set aside. Petitions allowed.
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