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2016 (8) TMI 24 - HC - VAT and Sales TaxValidity of revision assessment - powers under Section 10-B of the U.P. Trade Tax - Held that:- The mere consent of the counsel for the revisionist to produce the relevant books of accounts would clearly not confer the Deputy Commissioner with jurisdiction or authority to reopen or reassess the order of assessment bearing in mind the fact that he was exercising powers of revision. - order set aside - Decided in favor of appellant.
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