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1989 (1) TMI 341 - HC - VAT and Sales TaxExtract: .......the first assessing authority can be looked into, if sufficient cause as contemplated by rule 12(7) is established. In view of the same, this point has to be held in favour of the assessee. Hence, we do not find any reason to interfere with the order of the Tribunal. So this T.R.C. is dismissed. No costs. Advocate s fee Rs. 150. Petition dismissed.
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