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[Cites 0, Cited by 0] [Section 12(3)] [Section 12] [Entire Act]

State of Odisha - Subsection

Section 12(3)(f) in The Central Sales Tax (Orissa) Rules, 1957

(f)Where the dealer to whom a notice is issued under clause (a), produces the books of account and other documents, the assessing authority may, after examining all the materials available with him in the record and those produced by the dealer and after causing such other enquiry as he deems necessary, assess the tax due from that dealer accordingly.