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2003 (5) TMI 482 - KARNATAKA HIGH COURTExtract: ....... statute has to be given its full meaning and it cannot be read to the detriment of an assessee. 11.. In these circumstances, I reject the arguments of the Government. The writ petition is allowed. The impugned assessment order is set aside. Consequently, the demand notice also is set aside. 12.. Ordered accordingly. No costs Writ petition allowed.
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