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1988 (1) TMI 330 - HC - VAT and Sales TaxExtract: .......e belief in the Sales Tax Officer without any new facts that turnover had escaped assessment or had been taxed at lower rates. In view of the above discussion, the order passed by the Sales Tax Tribunal annulling the reassessment proceedings cannot be held to be erroneous. This revision has no merits and is dismissed with costs. Petition dismissed.
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