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1998 (7) TMI 700 - HC - VAT and Sales TaxExtract: .......ained that the time could not be excluded as u/s 6(3) of the Act, the proceedings for assessment were not stayed. This contention has also no force because the operation of Annexure K.L.M. itself was stayed by this court restraining the respondent to frame any assessment pursuant to pre assessment notice. Accordingly this petition stands dismissed.
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