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2001 (3) TMI 983 - HC - VAT and Sales TaxExtract: ....... fact that this is a case in which a reassessment is necessary and consequently, we set aside the earlier order and remand the cases to the initial assessing authority for passing fresh orders according to law. 10.. In view of the aforesaid, the appeals succeed. In the circumstances of the case, there shall be no order as to costs. Appeals allowed.
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