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1964 (4) TMI 95 - SUPREME COURTWhether the assessment of the sales tax in question is void and ultra vires? Whether the assessment of sales tax was properly and validly made on the 1st defendant firm? Held that:- Appeal dismissed. Failure to see how the filing of a revision petition can constitute waiver of the illegality of the assessment order or proceedings to recover sums due on the basis of an assessment order passed not against the defendants but against another party. The subsequent revision petition to the Board of Revenue and its dismissal on July 23, 1949, stands on no better footing.
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