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1997 (12) TMI 627 - HC - VAT and Sales TaxExtract: .......eding under section 19(1) of the Act could not be initiated. 13.. In the result, the notices (annexures 1, 2 and 3) are quashed. Consequently, the proceeding initiated under section 19(1) as also the reassessment order dated September 25, 1997, which is annexure 5, is also quashed. 14.. This writ petition is, accordingly, allowed. Petition allowed.
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