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1981 (10) TMI 160 - HC - VAT and Sales TaxExtract: .......press or any implied provision containing a power to assess a dissolved firm for its pre-dissolution turnover. The result is that there was no provision to assess or reassess a dissolved firm until the lacuna was filled up by inserting section 12F prospectively. The appeals fail and are hereby dismissed with no order as to costs. Appeals dismissed.
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