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1955 (1) TMI 30 - HC - VAT and Sales TaxExtract: .......er which such a demand was made are themselves ultra vires. The petitioner therefore was not guilty of an offence under sec- tion, 15(b) of the Act. I therefore allow the revision petition, and set aside the conviction and sentence against the petitioner. The fine, if paid, will be refunded. Petition allowed. (1) 292 U.S. 86 78 L. Ed. 1141 at 1148.
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