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1969 (11) TMI 75 - HC - VAT and Sales TaxExtract: .......nable to appreciate that there was any acceptable basis before the Board to revise the assessment in the manner it did and refix the turnover as if it was an original assessing authority at Rs. 2,43,220. Even on merits, therefore, the appeal should be allowed. In the result, the appeal is allowed. There will be no order as to costs. Appeal allowed.
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