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1975 (1) TMI 87 - HC - VAT and Sales TaxExtract: .......sment be reconsidered after taking the account books into consideration. In doing so, he had not exceeded the bounds of law or in any manner caused harassment to the assessee. Our answer to the question, therefore, is in the affirmative in favour of the department. We assess Rs. 100 as costs payable by the assessee to the Commissioner of Sales Tax.
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