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1981 (3) TMI 253 - HC - VAT and Sales TaxExtract: ....... 21 is not meant for that purpose. We respectfully agree with the principle laid down in that case. The assessment under Section 21 appears to be based on no relevant material and deserves to be quashed. 9. In the result this petition succeeds and is allowed with costs. The impugned order and the notice of demand dated 19th March, 1976 are quashed.
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