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    <title>1977 (2) TMI 34 - DELHI HIGH COURT</title>
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    <description>An ex parte sales tax assessment was set aside because the dealer&#039;s claim for exemption on school exercise books had not been properly examined and the asserted declarations were not accepted on the record. The court found that the dealer should receive one further opportunity to present its case before the assessing authority. The assessment and appellate orders were therefore annulled, and the matter was remanded for fresh assessment after affording a hearing.</description>
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    <pubDate>Tue, 08 Feb 1977 00:00:00 +0530</pubDate>
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      <title>1977 (2) TMI 34 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=62668</link>
      <description>An ex parte sales tax assessment was set aside because the dealer&#039;s claim for exemption on school exercise books had not been properly examined and the asserted declarations were not accepted on the record. The court found that the dealer should receive one further opportunity to present its case before the assessing authority. The assessment and appellate orders were therefore annulled, and the matter was remanded for fresh assessment after affording a hearing.</description>
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      <pubDate>Tue, 08 Feb 1977 00:00:00 +0530</pubDate>
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