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    <title>1999 (6) TMI 224 - CEGAT, NEW DELHI</title>
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    <description>Provisional assessment of RT-12 returns was treated as distinct from provisional approval of a price list, so the cited precedent on appealability was held inapplicable. The challenged direction merely required the lower authority to finalise the matter expeditiously and pass a speaking order, and no substantive illegality or infirmity was shown in that direction. On that basis, the appeal against the provisional assessment was not accepted and the lower authority&#039;s order was left undisturbed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=92691</link>
      <description>Provisional assessment of RT-12 returns was treated as distinct from provisional approval of a price list, so the cited precedent on appealability was held inapplicable. The challenged direction merely required the lower authority to finalise the matter expeditiously and pass a speaking order, and no substantive illegality or infirmity was shown in that direction. On that basis, the appeal against the provisional assessment was not accepted and the lower authority&#039;s order was left undisturbed.</description>
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