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2004 (11) TMI 531 - HC - VAT and Sales TaxExtract: .......ve indicated above, it is clear that it is a case of a mere change of opinion and nothing more. Therefore, the petition is required to be allowed. The reassessment orders dated August 7, 2003 and August 8, 2003 are accordingly quashed and set aside. 12.. The writ petition is allowed with costs which we quantify at Rs. 10,000. Writ petition allowed.
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