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2000 (9) TMI 39 - ORISSA HIGH COURTExtract: ....... assessment year is deductible under the first proviso to section 43B of the Act, the said proviso being retrospective.This being the position, we answer the question against the Revenue and hold that the Tribunal was justified in deleting the addition of sales tax under section 43B of the Act. The application is dismissed. P. K. MISRA J.--I agree.
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