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2000 (2) TMI 875 - SC - VAT and Sales TaxExtract: .......he parties shall be at liberty to lead such evidence as they may consider appropriate in this behalf before the assessing authority. 6. The appeal is allowed. The judgment and order under appeal is set aside. The assessment made on 24-2-1994 is set aside and the matter is remanded to the assessing authority as stated above. 7. No order as to costs.
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