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1981 (10) TMI 162 - HC - VAT and Sales TaxExtract: .......ssioner had exercised his power. In our opinion the power of remand was properly exercised by the Appellate Assistant Commissioner and, therefore, the order of the Board cannot be said to be correct. The order of the Appellate Assistant Commissioner is restored. In the result, the appeal is allowed with costs. Counsel s fee Rs. 250. Appeal allowed.
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