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1973 (3) TMI 128 - HC - VAT and Sales Tax
The Allahabad High Court found that the Sales Tax Officer's supplementary assessment under section 21 of the U.P. Sales Tax Act was invalid as it lacked proper reasoning and material evidence. The assessment order was quashed, and the petitioner was awarded costs. (Case: 1973 (3) TMI 128 - ALLAHABAD HIGH COURT)
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