2000 (6) TMI 788

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....I (Administrative Member).-This tax appeal is against the order of the Joint Commissioner (SMR) of Commercial Taxes, Chennai in Ref. No. N3/N4/48724 of 1991 dated January 20, 1992. Though the counsel for the appellant is absent, as the earlier decision of this Special Tribunal on this point is against the assessee, it is proposed to dispose of the case on merit. The short point for decision in thi....