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1982 (10) TMI 198 - ORISSA HIGH COURTExtract: .......s Tax Tribunal. 4.. We would accordingly answer the question referred to us by saying that the Member, Additional Sales Tax Tribunal, was not justified in holding that the Assistant Commissioner of Sales Tax had no power to accept the declarations without assigning reasons for such acceptance. There would be no order for costs. PATNAIK, J.-I agree.
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