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1958 (1) TMI 34 - HC - VAT and Sales TaxExtract: .......erefore, is that the assessment in question cannot be justified even under the validation clause of the amending Act 17 of 1955. Consequently the order of assessment is held to have been made without jurisdiction and is set aside. In the circumstances of the case, the parties will bear their own costs. SOMNATH IYER, J.-I agree. Ordered accordingly.
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