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The Commissioner Commercial Tax Versus S/S Sangam Aromatics

SALES/TRADE TAX REVISION DEFECTIVE No. - 106 of 2012 - Dated:- 18-5-2012 - Hon'ble Pankaj Mithal,J. For the Respondent :B.J. Agrawal,Rahul Agrawal JUDGEMENT Hon'ble Pankaj Mithal,J. The revision is reported to be beyond time by 19 days. The cause of delay in filing the revision has been sufficiently explained on affidavit filed in support of the delay condonation application. Accordingly, delay is condoned. Delay Condonation Application No. Nil of 2012 is allowed. Office to allot regular .....

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rying business of manufacture and sale of turpentine oil etc. In the assessment year 2001-02 the assessment made was re-opened under Section 21 of the Act on the ground that the decision of the Supreme Court in the case of M/s Monga Rice Mill etc. Vs. State of Haryana and another 2004 NTN (24) 545 had been left out from being considered. The first appellate authority set aside the revised assessment order with the finding that there was no fresh material for exercising power under Section 21 of .....

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