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1963 (10) TMI 17 - SC - VAT and Sales TaxWhether the Orissa Sales Tax Act, 1947, sets a time-limit for making an order under section 23(3) of the Act revising an order of assessment? Held that:- Appeal dismissed. As reached the conclusion that the impugned orders of assessment were barred by limitation, having been made more than 36 months after the expiry of the period for which the tax was assessed. We hold therefore that the High Court was right in quashing the several orders of assessment.
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