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    <title>1997 (5) TMI 414 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court quashed the order passed under section 21 of the U.P. Sales Tax Act, 1948, in favor of the petitioner who sought to invalidate proceedings due to the dissolution of the firm in question and the premises being leased to another party. The notice served on the firm was deemed invalid.</description>
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