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    <title>2003 (9) TMI 753 - WEST BENGAL TAXATION TRIBUNAL</title>
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    <description>The court held that the Deputy Commissioner was not justified in revising the appellate order suo motu based on alleged suppression of sales, citing the principle of merger. The court set aside the impugned order and concluded that the notice issued in the wrong form and the imposition of turnover tax were unwarranted and invalid. The application was allowed without costs, setting aside the orders and notices in question.</description>
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      <link>https://www.taxtmi.com/caselaws?id=162429</link>
      <description>The court held that the Deputy Commissioner was not justified in revising the appellate order suo motu based on alleged suppression of sales, citing the principle of merger. The court set aside the impugned order and concluded that the notice issued in the wrong form and the imposition of turnover tax were unwarranted and invalid. The application was allowed without costs, setting aside the orders and notices in question.</description>
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