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1971 (3) TMI 93 - HC - VAT and Sales TaxExtract: .......ction 2(r) of the Act, the orders of assessment in all the years in question are proper and there are no errors apparent or otherwise in them. The penalty imposed is only consequential. There is no error of jurisdiction either in the order impugned. The writ petitions are therefore dismissed. There will be no order as to costs. Petitions dismissed.
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