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1971 (10) TMI 104 - HC - VAT and Sales TaxExtract: .......eriod of six years prescribed for making the best judgment assessment under section 14(4). As admittedly, the notice has been issued after the period of six years had elapsed, it is held that the notice is invalid. In the result, the writ petition is allowed with costs and the notice in question is quashed. Advocate s fee Rs. 100. Petition allowed.
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