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1981 (11) TMI 167 - HC - VAT and Sales TaxExtract: .......ed authoritative pronouncement, I find that the impugned notice, annexure A, issued to the petitioner with a view to proceed to assess his liability on best judgment basis, is wholly without jurisdiction and cannot be sustained. Thus I quash this notice and allow this petition to that extent. I, however, pass no order as to costs. Petition allowed.
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