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1962 (3) TMI 70 - HC - VAT and Sales TaxExtract: .......section 14(5) would also govern the case. For these reasons, we agree with the majority order of the Sales Tax Appellate Tribunal and hold that the order of revised assessment is not barred by limitation. No other question has been argued before us. The tax revision case fails and is dismissed with costs. Advocate s fee Rs. 100. Petition dismissed.
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