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1964 (10) TMI 80 - HC - VAT and Sales TaxExtract: .......sessment in fact is under section 11(3). I am, however, unable to accept this contention. One has simply to read the order to come to the conclusion that in fact the assessment is under section 11(4). For the reasons given above, both these writ petitions are allowed and the impugned orders are quashed, with no order as to costs. Petitions allowed.
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