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1996 (8) TMI 503 - MADRAS HIGH COURTExtract: .......ssment proceedings. 4.. For the reasons stated above, we dismiss the writ petitions. However, we make it clear that this shall not be taken to have affected the right of the petitioners to claim that their transactions are not liable to sales tax and the assessing authorities are required to decide such an issue. No costs. Writ petitions dismissed.
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