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1987 (4) TMI 439 - SCH - VAT and Sales TaxConstitutional validity of sub-s. (2-A) of s. 9 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956) as amended by the Central Sales Tax (Amendment) Act, 1976 (Act No. 103 of 1976) (hereinafter referred to as " the Amending Act ") and S. 9 of the Amending Act validating the levy of penalties under the Act with retrospective effect - Held that:- Appeal allowed. Appeal is directly covered by a decision of this Court in Shiv Dutt Rai Fateh Chand v. Union of India [1983 (5) TMI 31 - SUPREME Court] and the answer given in that case requires this appeal to be allowed and the action of the State Government to be taken is valid.
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