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1959 (12) TMI 24 - HC - VAT and Sales TaxExtract: .......ll the aforesaid three conditions exist, and therefore the complaint by the assessee that he has been illegally assessed is not justified. We therefore think that the question formulated in the revision petition should be answered in the affirmative, and accordingly the revision petition is dismissed. We fix the costs at Rs. 50. Petition dismissed.
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