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1959 (2) TMI 22 - HC - VAT and Sales TaxExtract: ....... force in Article 372 of the Constitution which gave importance to the passing or making of the Act rather than its operativeness either at all or in particular areas. There is therefore no substance in this point either. 6.. The result is that there is no merit in this appeal and it is dismissed with costs. Counsel s fee Rs. 200. Appeal dismissed.
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