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    <description>Commissioner-authorised officers may institute revision proceedings under the Rajasthan Sales Tax Act where the Commissioner directs them to do so; the provision does not require the Commissioner personally to sign or file the application. Inter-State sales remain subject to central sales tax where the dealer fails to furnish C forms within the time granted. If an assessment order imposing tax and interest is restored after appellate interference, the original interest direction revives from the date fixed in that assessment. Interest applies to unpaid tax or related dues arising from assessment, appeal or revision where the governing provision provides for it and no exemption applies to the intervening period.</description>
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      <link>https://www.taxtmi.com/caselaws?id=159187</link>
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