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[Cites 0, Cited by 0] [Section 12(4)] [Section 12] [Entire Act]

State of Odisha - Subsection

Section 12(4)(e) in The Central Sales Tax (Orissa) Rules, 1957

(e)No order of assessment shall be made under this sub-rule after expiry of five years from the end of the period in respect of which the tax is assessable.