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1989 (2) TMI 367 - SC - VAT and Sales TaxWhether the notification No. S.O. 1432 dated 28th December, 1985 and adoption of the two forms XXVIII-A and XXVIII-B would be ultra vires articles 301 and 304 of the Constitution of India? Held that:- Appeal allowed. The notification and adoption of the forms to have been validly made in exercise of powers incidental to the power of levying sales tax, and that they are reasonable and in public interest, and not ultra vires the articles 301 and 304 of the Constitution of India. In the result, the impugned judgment of the High Court is set aside, and the appeals are allowed, but without any orders as to costs. Learned counsel for the appellant states that the State in these appeals was interested in the law being laid down, and that even if the validity of the notification is upheld it will not revive the proceedings against the respondent to realise the penalty.
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