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1977 (7) TMI 107 - HC - VAT and Sales TaxExtract: .......r. 7.. In the circumstances, we see no merits in the contention that the order of the Deputy Commissioner is in effect an assessment of escaped turnover, or that it is barred by limitation. In our view, the impugned order is perfectly valid. These tax revision cases are accordingly dismissed. There will be no order as to costs. Petitions dismissed.
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