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    <title>2013 (2) TMI 218 - BOMBAY HIGH COURT</title>
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    <description>The Court dismissed the Petition challenging the validity of notices issued under Section 23 of the Maharashtra Value Added Tax Act, 2005 for the assessment years 2005-06 and 2006-07. The Court held that the assessments were not time-barred under both the unamended and amended provisions, as the time for issuing a notice and completing the assessment had not expired when the amendment was introduced by Ordinance 6 of 2011.</description>
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      <description>The Court dismissed the Petition challenging the validity of notices issued under Section 23 of the Maharashtra Value Added Tax Act, 2005 for the assessment years 2005-06 and 2006-07. The Court held that the assessments were not time-barred under both the unamended and amended provisions, as the time for issuing a notice and completing the assessment had not expired when the amendment was introduced by Ordinance 6 of 2011.</description>
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      <pubDate>Fri, 18 Jan 2013 00:00:00 +0530</pubDate>
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