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1975 (7) TMI 128 - ORISSA HIGH COURTExtract: .......rit application in part and hold that the notice issued for reopening the assessment for the year 1971-72 under purported exercise of powers under rule 10(2) of the Central Sales Tax (Orissa) Rules is not tenable in law. The said notice confined to that year is quashed. We make no order as to costs. B.K. RAY, J.-I agree. Application partly allowed.
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