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1996 (7) TMI 532 - HC - VAT and Sales TaxExtract: .......sly decided the question of law with reference to the jurisdiction or authority of the Commercial Tax Officer (Intelligence) in assessing the petitioner which led to these T.R.Cs., for the assessment year 1980-81. The tax revision cases are, therefore, dismissed but in the circumstances of the case we make no order as to costs. Petitions dismissed.
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