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1972 (6) TMI 56 - HC - VAT and Sales TaxExtract: .......sing officer overlooked the provisions of section 12(3) and failed to exercise that power while making the assessments. We cannot, therefore, agree with the Board of Revenue in setting aside the orders of assessment in this case for the reasons set out above. The tax case is, therefore, allowed, but under the circumstances no costs. Appeal allowed.
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