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2016 (7) TMI 439 - HC - VAT and Sales TaxValidity of assessment order - period of limitation - Section 41(3) of the Gujarat Sales Tax Act, 1969 - Held that:- it is clear that this court has already answered the said question of law by way of Sales Tax Reference No. 2 of 2004. This Court has held that it cannot be said that merely because a mode was undertaken under Section 41(7) of the Act, the limitation provided under Section 42(1) of the Act for completing the assessment would not be applicable. The reference is therefore required to be answered accordingly in favour of assessee and against the State.
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