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[Cites 0, Cited by 0] [Section 12(2)] [Section 12] [Entire Act]

State of Odisha - Subsection

Section 12(2)(b) in The Central Sales Tax (Orissa) Rules, 1957

(b)The provisional assessment shall be made on the basis of past returns or past records and, where no such returns or records are available, on the basis of information received by the assessing authority.