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1960 (9) TMI 86 - SC - VAT and Sales TaxThe assessment orders for the quarters prior to and ending on December 31, 1949, are valid; but the assessment orders for subsequent quarters are invalid and must be quashed. The order of the High Court for refund of fees paid by the respondent is set aside. The certificate proceedings taken against the respondent must now be restricted to the tax payable for those quarters only for which the assessment orders are valid - Appeal allowed in part.
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