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1982 (5) TMI 167 - HC - VAT and Sales TaxExtract: .......action of the Assessing Authority in recording the statements of the petitioner and getting the same thumb-marked from him is not in consonance with sub-section (3). For the aforesaid reasons, we answer the question in the negative, that is, in favour of the assessee and against the revenue. No order as to costs. Reference answered in the negative.
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