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1991 (2) TMI 380 - HC - VAT and Sales Tax
Extract:
....... of goods and trade and not the quantum and degree of taxation in the State imposed on various articles. Viewed from this aspect, section 15B cannot be held to have offended article 301 of the Constitution. In the result, all the special civil applications must fail and accordingly, they are dismissed with no order as to costs. Petitions dismissed.