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1997 (1) TMI 452 - SC - VAT and Sales TaxWhether rule 12(3)(ii) of the Central Sales Tax (Andhra Pradesh) Rules was directory and not mandatory and if held to be mandatory the said Rule was ultra vires the Central Sales Tax Act, 1956? Held that:-Appeal dismissed. In agreement with the High Court that rule 12(3)(ii) of the State Rules is not ultra vires the Act or the Central Rules.
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