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1976 (7) TMI 75 - ITAT COIMBATOREExtract: .......point tax on their sales made to the appellants for the above year. We hold that the revision of assessment under s. 32(1) of the Tamil Nadu General Sales Tax Act, 1959 is unsustainable in law and therefore it has to be cancelled. 9. In view of our foregoing discussions the revision of assessment in this case is set aside and the appeal is allowed.
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