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1984 (11) TMI 308 - HC - VAT and Sales TaxExtract: .......iners could be ascertained and, if so, whether the estimate made by the assessing authority is reasonable or not. That has to be so and we do not think that any interference is warranted at our hands with respect to this direction. 14.. The revisions are accordingly dismissed however, in the circumstances of the case, without any order as to costs.
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