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    <title>1973 (12) TMI 85 - ALLAHABAD HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging recovery proceedings for sales tax assessment years against the petitioner, emphasizing the need to address factual disputes of partnership and minority in an appeal against the assessment order. It was noted that the petitioner&#039;s challenge focused solely on recovery proceedings, not assessment orders. The court highlighted the importance of distinguishing between challenges to assessment orders and recovery proceedings, ultimately dismissing the petition with costs.</description>
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    <pubDate>Wed, 19 Dec 1973 00:00:00 +0530</pubDate>
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      <title>1973 (12) TMI 85 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=150677</link>
      <description>The court dismissed the writ petition challenging recovery proceedings for sales tax assessment years against the petitioner, emphasizing the need to address factual disputes of partnership and minority in an appeal against the assessment order. It was noted that the petitioner&#039;s challenge focused solely on recovery proceedings, not assessment orders. The court highlighted the importance of distinguishing between challenges to assessment orders and recovery proceedings, ultimately dismissing the petition with costs.</description>
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      <pubDate>Wed, 19 Dec 1973 00:00:00 +0530</pubDate>
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