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1992 (7) TMI 300 - HC - VAT and Sales TaxExtract: .......e also the assessment was illegal. The first appellate authority and the Tribunal therefore, had rightly held that assessment under section 12(8) of the Act is indefensible. Our answer to the second question is also in favour of the dealer. The reference is accordingly disposed of. No costs. D.M. PATNAIK, J.-I agree. Reference answered accordingly.
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