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1971 (8) TMI 190 - HC - VAT and Sales TaxExtract: .......g process. The notification in question has no application whatsoever. This petition is accordingly allowed. The supplementary assessment order passed under section 21 of the U.P. Sales Tax Act for the year 1967-68 is quashed, so far as it seeks to impose tax on the turnover of distilled water. The petitioner is entitled to costs. Petition allowed.
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