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1972 (4) TMI 82 - ALLAHABAD HIGH COURTExtract: .......thout the service of such a notice, the Sales Tax Officer cannot assume jurisdiction under section 21. We accordingly answer question No. (2) in the negative in favour of the assessee and against the department. We return no answer to question No. (1). The assessee is entitled to the costs which we assess at Rs. 100. Reference answered accordingly.
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