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2004 (1) TMI 657 - ALLAHABAD HIGH COURT
Extract:
....... of opinion was quashed. In view of the above we are of the opinion that the impugned notice dated January 16, 2003 and initiation of reassessment proceedings for the assessment years 1996-1997 to 1999-2000 both under the U.P. Sales Tax Act and Central Sales Tax Act are illegal and they are hereby quashed. Petition is allowed. No order as to costs.