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1956 (3) TMI 34 - HC - VAT and Sales TaxExtract: ....... case is a normal assessment following a provisional assessment on 8th December, 1949, and a return filed on 18th December, 1951, and no question of limitation under rule 33(1) can possibly arise for consideration. 8.. It follows that the petition has to be dismissed and it is hereby dismissed with costs, advocate s fee Rs. 150. Petition dismissed.
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