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1956 (10) TMI 32 - HC - VAT and Sales TaxExtract: .......an be questioned only under the provisions and by the methods prescribed under the Act and not de hors the Act. (For scope and object of section 18-A see the lucid discussion in N.R. Raghavachariar and V.C. Sri Kumar's Sales Tax in Madras, page 242 and foll.). 18. In the result, this criminal revision fails and is dismissed. Petition dismissed.
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