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2013 (6) TMI 698 - HC - VAT and Sales TaxExtract: .......ce of recovery and grant opportunity to the assessee so as to enable the assessee to place its objection and finalise the assessment in accordance with law. After giving an opportunity to the assessee, it is open to the assessing authority to finalise the assessment in accordance with law. The tax case revision is disposed of accordingly. No costs.
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