1972 (10) TMI 124

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....hat this case is covered by a Bench decision of this court, The State of Punjab v. Aryavarta Industries[1972] 30 S.T.C. 200. I, therefore, quash the order dated 18th May, 1971, passed by the Assessing Authority and remand the case back to it for decision in accordance with law. A reading of the order passed by the Assessing Authority shows that it sat in judgment over a judgment delivered by....