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1965 (11) TMI 139 - ALLAHABAD HIGH COURTExtract: .......nts are prepared to return those books and documents. In the circumstances it is not necessary to grant any relief in that behalf. The petition is allowed. The proceedings under section 21 of the U.P. Sales Tax Act for the assessment year 1960-61 directed against the petitioner are quashed. The petitioner is entitled to his costs. Petition allowed.
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