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Special appeal against the order of the Board's single member regarding tax refund. Refund ordered by Dy. Commissioner, but Board held it was wrong. Disagreement on application of s. 23-B of RST Act. Appellant argued s. 23-B not applicable due to assessment date. Respondent claimed retrospective amendment of CST Act. Board ruled s. 23-B not applicable to CST Act cases before 1964. Special appeal accepted, Board's order set aside, and Dy. Commissioner's order restored. Judgment by ITAT Rajasthan on January 15, 1976.
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