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1974 (12) TMI 68 - GUJARAT HIGH COURTExtract: .......the tax demand is ultra vires the Act. Therefore, all the petitions are allowed for the same reasons and the rule is made absolute in each case by issuing a writ of certiorari quashing the impugned demand notices and by restraining the authorities from proceeding further in that connection. Rule is accordingly made absolute in each case with costs.
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