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1977 (9) TMI 107 - HC - VAT and Sales TaxExtract: .......mitted and which do not require any further proof or investigation, it is found that the impugned notice by the respondent is beyond the period of limitation prescribed by the relevant rule and, therefore, it is devoid of jurisdiction. In the result, the revision petition is allowed with costs and the impugned notice is set aside. Petition allowed.
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