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1999 (8) TMI 934 - ANDHRA PRADESH HIGH COURTExtract: .......assessing authority in order to recover the tax to be levied has no jurisdiction to restrain a third party from making the payments to the dealer, before making an assessment-provisional or final. The impugned notices are, therefore, quashed and the writ petition is allowed. 5.. That rule nisi has been made absolute as above. Writ petition allowed.
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