1989 (7) TMI 312

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..... ating to four assessment years only on the payment of tax. The tax was paid by the petitioner. Later, on final hearing, the appeals were allowed. Consequently, the tax paid by the petitioner had to be refunded. When the petitioner made claim to the refund as also to the statutory interest accrued thereon, the State of Punjab took shelter behind the fact that it had moved rectification applicatio .....

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