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1993 (8) TMI 273 - ORISSA HIGH COURTExtract: .......er requisite particulars have been duly incorporated in the books of account. Till completion of assessment by the Sales Tax Officer, Bhubaneswar I Circle, bank guarantee shall remain in operation, and shall be renewed by the petitioner, if directed by the assessing officer. The writ application is disposed of accordingly. D.M. PATNAIK, J.-I agree.
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