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1959 (7) TMI 47 - HC - VAT and Sales TaxExtract: .......s no jurisdiction to deal with them. Subsequent notices given on 4th July, 1958, cannot affect this position. They are not notices initiating the proceedings against the petitioner and, therefore, are not liable to be quashed. In the result, both the petitions fail and are dismissed with costs. Only one set of costs is allowed. Petitions dismissed.
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