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1999 (3) TMI 599 - KARNATAKA HIGH COURTExtract: .......in force during part of that year, the liability ceases from the date the exemption is granted. In view of this interpretation, the assessment order dated April 22, 1997 is quashed. The assessing authority will proceed to frame the assessment de novo in the light of the observation made above. Writ petition is allowed accordingly. Petition allowed.
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