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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>Power to issue instructions ensures uniform implementation of tax law, requiring officers and staff to follow directions.</h1> Power of the Commissioner to issue orders, instructions or directions to State tax officers to secure uniformity in implementation of the Act; such officers and other persons engaged in implementation are required to observe and follow those orders, instructions or directions.

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