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1981 (1) TMI 243 - HC - VAT and Sales TaxExtract: .......d all the relevant forms. As they did not do so, the Board came to the conclusion that the Appellate Assistant Commissioner was not justified in saying that sufficient time was not given to the assessees by the assessing officer. In the circumstances, the order of the Board cannot be said to suffer from any error. The appeal is therefore dismissed.
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