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[Cites 0, Cited by 0] [Section 45] [Entire Act]

NCT Delhi - Subsection

Section 45(4) in Delhi Sales Tax Act, 1975

(4)If the High Court is not satisfied that the statement in a case referred to it are sufficient to enable it to determine the questions raised thereby, the Court may refer the case back to the Appellate Tribunal for the purpose of making such additions thereto or alternations therein as it may direct in that behalf.