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2004 (4) TMI 581 - HC - VAT and Sales TaxExtract: ....... Section 21 are not contained in Section 22. A similar view was taken in the analogous provision in the Income Tax Act by the Supreme Court in M.K. Venkatachalam, Income Tax Officer v. Bombay Dyeing and Manufacturing Co. Ltd., (1958) 34 I.T.R. 143. 16. Following the said decisions we find no merit in these writ petitions and they are all dismissed.
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