2021 (6) TMI 1143

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..... Section 9A (4) of the Act, read with Rules 14 (10 ) and (11) of the Rules, and these orders have been passed without any previous sanction in writing, of the Commissioner of Commercial Taxes, and have also been passed beyond the period of un-extendable limitation of one year. HELD THAT:- There are no reason to interfere with the impugned judgment and order passed by the High Court. SLP di .....

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