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1996 (6) TMI 345 - HC - VAT and Sales Tax

1994 (11) TMI 394 - HC

The High Court of Andhra Pradesh ruled that for a successor-assessing authority to issue a notice, fresh material is required, not just whether the earlier order was legally correct. The Court set aside the Tribunal's order and allowed the tax revision cases. (1996 (6) TMI 345 - ANDHRA PRADESH HIGH COURT)

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