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Assessment of Tax u/s 29(2) of PVAT - Constitutional validity of Extension of Assessment period - If the books are not available because they were destroyed or are otherwise unavailable, the validity of the amendment cannot be struck down on the ground that it is unconstitutional for this reason - HC

VAT and Sales Tax - Assessment of Tax u/s 29(2) of PVAT - Constitutional validity of Extension of Assessment period - If .....

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