1973 (7) TMI 84

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....ales Tax Act, 1957, for the assessment year 1964-65. The Commercial Tax Officer who made the order of assessment in the first instance, granted deduction of an amount of Rs. 4,78,600.00; but later on he issued a notice under section 12-A of the Act and made an order of assessment on the said turnover on the ground that the same has escaped assessment. Appeals preferred by the assessee to the Deput....