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1970 (7) TMI 67 - MYSORE HIGH COURTExtract: ....... holding that coriander is not entitled to exemption. Rule 38 of the Rules could have no application to the facts of the case when no assessment order was made, and the question of rectification of an order does not arise. Therefore, the impugned notice is clearly without jurisdiction. Consequently, it is hereby quashed. No costs. Petition allowed.
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