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1966 (10) TMI 162 - HC - VAT and Sales TaxExtract: ....... the materials alleged to have been unearthed during a search of the premises. Unless the statute is amended, the taxing authorities will have no jurisdiction to call upon the petitioner to pay tax on escaped income or escaped turnover. The result is the petitioner succeeds and the rule is made absolute. There will however, be no order as to costs.
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