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1989 (1) TMI 338 - HC - VAT and Sales TaxExtract: .......which sets out the object of issuance of notice under section 21 of the Act for making enquiries. In this view of the matter the submission made by the learned Standing Counsel, in my opinion, has got no substance. In the result, the revision succeeds and is allowed with costs, which are assessed at Rs. 200 (rupees two hundred). Petition dismissed.
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