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1993 (9) TMI 326 - RAJASTHAN HIGH COURTExtract: .......ion 10 comes only after the notice under section 7(1) is served and return is filed or not filed. In the present case, notice was issued under section 7 and not under section 10 and, therefore, the Sales Tax Tribunal was justified in quashing the liability. Accordingly, the revision petitions are rejected. No order as to costs. Petitions dismissed.
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