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Case Name : Patran Steel Rolling Mill Vs Assistant Commissioner of State Tax (Gujarat High Court)
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Patran Steel Rolling Mill Vs Assistant Commissioner of State Tax (Gujarat High Court)

The concerned officer Mr. S.H. Gandhi, Assistant Commissioner of Sales Tax was personally present before this court. Despite the fact that the learned Assistant Government Pleader had called him for the purpose of obtaining instructions in the matter, the concerned officer has turned up without relevant files. One fails to understand why the concerned officer has at all attended the proceedings, if he had not bothered to come with the files

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