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1954 (3) TMI 57 - HC - VAT and Sales Tax
The High Court of Calcutta quashed proceedings under section 22(1)(a) of the Bengal Finance Sales Tax Act of 1941 against Rameswar Agarwalla as he was not considered the "dealer" carrying on business. However, the court discharged the Rule regarding proceedings under section 22(1)(g) for producing incorrect accounts. Prayer for stay of proceedings was refused.
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