1956 (3) TMI 32

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....hould quash the orders of assessment made by the Sales Tax Authorities on the ground that the assessments were ultra vires and not warranted by the provisions of the Sales Tax Act. Reliance has been placed on the authority of the decision of this Court in Civil Rule No. 98 of 1953, dated 19th March, 1954. It may be pointed out that the assessment in this case was completed on 22nd December, 1952. ....