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1976 (12) TMI 174 - HC - VAT and Sales TaxExtract: .......f their jurisdiction. The preliminary objection is rejected. For these reasons, I would allow the writ petitions and quash the penalty notices under section 22A(1) and the consequent orders dated 2nd April, 1969, imposing penalty in all the four cases. In the circumstances of the case, I leave the parties to bear their own costs. Petitions allowed.
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