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Capability of sole proprietor/dealer to tax - within the meaning of section 33(1) a sole proprietor/dealer can be brought to tax and his income can be assessed on the basis of the transactions of sale and purchase of goods undertaken by him/her and the Commissioner is enable to carry on best judgment assessment - HC

VAT and Sales Tax - Capability of sole proprietor/dealer to tax - within the meaning of section 33(1), a sole proprietor/dealer can be brought to tax and his income can be assessed on the basis of the .....

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