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1964 (9) TMI 89 - HC - VAT and Sales TaxExtract: .......iry of the said three years. And such construction of Section 12 would have the effect of overriding the provision in Rule 17 (1) which is as much law as the Section and will be against the rule of harmonious construction. I quash Ext. P. 5 in each of these cases and allow these writ applications; but in the circumstances make no order as to costs.
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