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1982 (1) TMI 166 - MADRAS HIGH COURTExtract: .......rule-making powers conferred under the Act, and in the instant matter it forms part of what could be prescribed relating to maintenance of purchase bills or accounts of purchases and sales by dealers, as provided under section 53(2)(n) of the Act. Hence for the reasons above stated, these writ petitions are dismissed. No costs. Petitions dismissed.
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