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2005 (1) TMI 652 - KARNATAKA HIGH COURT
Extract:
.......e, in our opinion, there is no jurisdictional error committed by the Commissioner of Commercial Taxes in invoking his powers under section 22-A of the Act. 42.. In the result, appeal fails and accordingly, it is rejected. In the facts and circumstances of the case, parties are directed to bear their own costs. Ordered accordingly. Appeal dismissed.