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2004 (4) TMI 576 - HC - Indian LawsExtract: .......ence the assessments in question are set aside and it is directed that the Corporation shall be competent to levy the tax only after it complies with the procedure prescribed under Sections 218, 219 and 220 of the Act. 64. In the result, the appeals preferred by the Corporation stand dismissed and the appeals preferred by the assessees are allowed.
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