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1971 (8) TMI 207 - HC - VAT and Sales TaxExtract: .......eneral Sales Tax Act, I am unable to sustain the impugned notices, as they are not authorised. The respondent lacks jurisdiction ab initio to invoke section 16 of the Act to issue the challenged notices. In this view of the matter, the rules are made absolute and the writ petitions are allowed. There will be no order as to costs. Petitions allowed.
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