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1986 (10) TMI 307 - SUPREME COURTWhether the section 29-A, as it stood at the material time in the form in which it was introduced by section 17 of the U.P. Taxation Laws Amendment Act, 1969, was within the legislative competence of the State Legislature? Held that:- Appeal dismissed. The decision in R.S. Joshi's case [1977 (8) TMI 140 - SUPREME COURT OF INDIA]must, therefore, be regarded as laying down the correct law on the subject and if that be so, it is obvious that section 29-A must be held to fall within the legislative competence of the State Legislature and its constitutional validity must be upheld.
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