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1973 (4) TMI 93 - HC - VAT and Sales TaxExtract: .......f fact, the Commercial Taxes Tribunal could set aside the assessment and direct the assessing authority to make further enquiry on the basis of the declaration filed in form IX before the appellate authority and pass a fresh assessment order. There will be no order as to costs in this reference. S.K. JHA, J.-I agree. Reference answered accordingly.
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