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1997 (12) TMI 610 - HC - VAT and Sales TaxExtract: .......the Joint Commissioner (SMR) of Commercial Taxes, Madras-5 setting aside the order of AAC, restoring the order of the assessing officer, viz., the Commercial Tax Officer, Triplicane-I Assessment Circle, is set aside and the order of AAC is ordered to be restored. There shall, however, be, in the circumstances, no order, as to costs. Appeal allowed.
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