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1997 (9) TMI 586

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.... up in appeal against the order of the Joint Commissioner, who suo motu revised the order of the Appellate Assistant Commissioner and has held that the assessee's inter-State sales are taxable at the rate of 4 per cent and it has been found by the Joint Commissioner that the assessee had only produced bought notes in respect of the purchases said to have been made by it of oil-cakes and that there....