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1964 (7) TMI 17 - PUNJAB HIGH COURTExtract: .......o legal authority to levy or collect tax under the Central Sales Tax Act. In the result, I would allow these appeals and quash the notices issued by the Additional Assistant Excise and Taxation Commissioner on the 18th August, 1962, but considering all the circumstances leave the parties to bear their own costs. PANDIT, J.-I agree. Appeals allowed.
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