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1975 (2) TMI 29 - HIGH COURT OF GUJARAT AT AHMEDABADExtract: .......ch a case when the tax demand is ultra vires the Act. In that view of the matter this petition is allowed for the same reasons and the rule is made absolute by issuing a writ of certiorari quashing the impugned demand notices and by restraining the authorities from proceeding further in that connection. Rule is accordingly made absolute with costs.
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