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2019 (2) TMI 1629 - HC - VAT and Sales TaxDemand u/s 37 of DVAT Act - demand amounts were sought for the two period in 2007- 08 [in the 3rd quarter and for the month of July, 2007] without any underlying assessment order - HELD THAT:- This Court is of the opinion that given the declaration of law in Shaila Enterprises and the phraseology of Section 34(2), the demand in this case is unenforceable, illegal and is consequentially quashed - Petition allowed.
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