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1995 (7) TMI 410 - HC - VAT and Sales TaxExtract: .......ith regard to the assessment years 1980-81 and 1981-82 are remitted back to the file of the assessing authority, with a direction to re-do the assessments on this aspect, in accordance with law, on merits, after giving opportunity of being heard, to the assessee. Accordingly, the appeals filed by the assessee are allowed. No costs. Appeals allowed.
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