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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>Assessing authority examination: ensure enforcement survey findings are correlated with dealer returns before allowing tax credits.</h1> Assessing authorities must corroborate enforcement survey findings with dealers' tax returns and sales/purchase records and examine all relevant records in detail before allowing any credit or exemption indicated by the survey report, to prevent inappropriate allowances.

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