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    <title>2004 (12) TMI 658 - GAUHATI HIGH COURT</title>
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    <description>The court upheld the validity of the notice issued by the Joint Commissioner of Taxes under section 36(1) of the Assam General Sales Tax Act, 1993, for revision of the assessment orders. It found the orders erroneous for excluding excise duty from the turnover, as mandated by the Supreme Court&#039;s 1985 judgment. The writ petitions challenging the notice were dismissed, affirming the Joint Commissioner&#039;s jurisdiction to issue the notice and revise the orders.</description>
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      <description>The court upheld the validity of the notice issued by the Joint Commissioner of Taxes under section 36(1) of the Assam General Sales Tax Act, 1993, for revision of the assessment orders. It found the orders erroneous for excluding excise duty from the turnover, as mandated by the Supreme Court&#039;s 1985 judgment. The writ petitions challenging the notice were dismissed, affirming the Joint Commissioner&#039;s jurisdiction to issue the notice and revise the orders.</description>
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      <pubDate>Thu, 02 Dec 2004 00:00:00 +0530</pubDate>
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