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The High Court of Rajasthan set aside assessment orders for April, May, and June 1977 under the Rajasthan Entertainment and Advertisement Tax Act, 1957 due to lack of opportunity for the assessee to be assisted by an advocate. The matter was remanded back to the assessing authority for a fresh assessment. The writ petitions were partly allowed. (Case citation: 1992 (4) TMI 10 - RAJASTHAN High Court)
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