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    Attachment and mutation of HUF immovable property to recover company VAT held unlawful; leasehold occupation not ownership
    Appeal dismissed; tax levied under s.3F(1)(b) on chemically altered ink and packing materials used in printing
    Statutory university's prospectus printing and sale not 'business' under KVAT Act; no dealer registration, turnover, tax
    Show-cause notices under Rule 4(2) read with s.31 quashed as impermissible reopening; s.6 and s.22 struck down
    Statutory sales tax demands after CIRP commencement unenforceable if revenue authority fails to file claim; extinguished on plan approval
    Ruling upholds seizure and notebooks as proof of large-scale suppressed turnover; burden shifted to taxpayer to rebut
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