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1976 (3) TMI 99 - ITAT PATNAExtract: ....... of the learned Addl. Dy. CIT and modify the order of assessment by directing that the dealer be assessed on the basis of the gross turnover disclosed by his books of account and the taxable turnover should be determined by deducting also the amount Rs. 11,249.00 from the gross turnover on account of sales to the registered dealer, Badriram Hirala.
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