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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Commissioner's power to issue instructions ensures uniform implementation of the Act, binding state tax officers and personnel to comply.</h1> The Commissioner may issue orders, instructions or directions to State tax officers to secure uniformity in implementation of the Act; all such officers and other personnel charged with implementing the Act must observe and follow those orders, instructions or directions, which are administratively binding.

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