1990 (7) TMI 330

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.... on the facts and in the circumstances of the case, for the assessment year 1975-76 the Member, Additional Sales Tax Tribunal, Orissa, was correct in taking a view, different from that for the year 1974-75, when the materials for both the years are the same, and thus allowing the appeal and reducing the assessment to the returned figures in favour of the dealer?" 2.. The dealer registered under t....