1989 (1) TMI 346

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..... dia assailing the notice under section 12(5) of the Orissa Sales Tax Act, 1947. 2.. Petitioner claims to be carrying on business of a residential hotel and claims that it is not liable to be assessed to tax under the Act. Counter-affidavit has been filed assailing the legal submissions of the petitioner. 3.. Whether the petitioner would be liable under the Act would depend upon the nature of bu .....

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