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2016 (10) TMI 939 - HC - VAT and Sales TaxPower of revision of the assessment by the AO - Concessional rate of tax - delayed submission of forms under CST Act - Held that: - In the case of ARUL MURUGAN AND COMPANY[1982 (11) TMI 143) and the decision of the Hon'blel Supreme Court, in the case VIPRO FOUNDRY ENGINEERS LIMITED [1990 (12) TMI 302], the Commissioner of Commercial Taxes issued Circular dated 30.04.1993, as to how the Assessing Officer has to act when Declarations in Form-'E' and Form-'F' are produced after the assessment is completed - Decided in favor of the assessee.
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