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    <title>1995 (9) TMI 347 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court set aside the assessment orders under the Central Sales Tax Act for lack of natural justice, directing reconsideration with due process. It ruled in favor of the petitioner regarding misuse of registration certificates and branch transfers, emphasizing goods&#039; unrestricted use. Consignment transfers to agents were to be re-evaluated based on Form &quot;F&quot; declarations. Allegations of mala fides against the Chief Minister were dismissed for insufficient evidence. The cases were remitted to the Assessing Authority for a fair review by a different taxing authority for impartiality.</description>
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      <link>https://www.taxtmi.com/caselaws?id=158522</link>
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