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1998 (12) TMI 585 - AT - VAT and Sales TaxExtract: .......ed and deposited the tax at this rate on the sales of refined coconut oil. It cannot therefore be said that the petitioner was guilty of evasion of tax. The exercise of the jurisdiction by the ACTO, AE was therefore irregular. 15.. The application is allowed. The impugned notices are quashed and set aside. No order as to costs. Application allowed.
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