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1970 (3) TMI 132 - ORISSA HIGH COURTExtract: .......t liable to tax. 4.. We accordingly quash the assessment orders dated 31st December, 1965, and the appellate orders dated 8th October, 1966. A writ of certiorari be accordingly issued. The writ application is allowed but in the circumstances there will be no order as to costs. The tax collected be refunded. ACHARYA, J.-I agree. Application allowed.
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