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2003 (12) TMI 607 - HC - VAT and Sales TaxExtract: .......t of such goods and, therefore, levy of tax on such goods is illegal on this ground also. 13.. In the result, revision is allowed. The order of Tribunal dated December 21, 1991 is set aside and it is held that initiation of proceeding under section 21 of the Act for the assessment year 1980-81 was illegal and without jurisdiction. Petition allowed.
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