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1965 (7) TMI 49 - HC - VAT and Sales TaxExtract: ....... applicable. There being no specific exclusion of an opportunity of hearing, the principles of natural justice would be attracted. The petitions succeed. The impugned assessment orders dated 31st October, 1964, and 6th January, 1965, in each of the cases are quashed. The parties shall under the circumstances bear their own costs. Petitions allowed.
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