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1965 (1) TMI 41 - SC - VAT and Sales TaxUnable to read the stay order as implying that the respondent was obliged to deposit tax, for the stay order then would be of no utility to the assessee. Apart from that, the respondent did not file returns till December, 1959, and January-March, 1960, and section 7(2) could not be attracted till then. We are not concerned with the question whether there has been any breach of section 16(1)(c), In the result, the appeals fail and are dismissed with costs.
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