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1983 (1) TMI 231 - HC - VAT and Sales TaxExtract: .......ion and passed the order. In the result, this petition succeeds and is allowed. Notice dated 22nd March, 1976, initiating proceedings under section 21 is quashed. As the proceedings were without jurisdiction the assessment order under section 22 filed as annexure 9 to amendment application is also quashed. The petitioner shall be entitled to costs.
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