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1963 (11) TMI 69 - HC - VAT and Sales TaxExtract: .......t it and, in the event of failure in making the payment, to have resort to the machinery set up for the collection of the tax. We, therefore, see nothing illegal either in assessing the petitioner to tax or demanding the payment thereof. In the result, the writ petition fails and is dismissed. There will be no order as to costs. Petition dismissed.
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