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1998 (12) TMI 500 - SC - VAT and Sales TaxRequirement of section 38B for a transporter operating its transport business relating to taxable goods in Tripura to obtain “certificate of registration” from the Commissioner of Taxes, is not violative of article 301 of the Constitution. In view of the aforesaid findings the impugned provisions of the Tripura Sales Tax Act and the Rules of 1976 are valid pieces of legislation
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