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1961 (7) TMI 68 - ANDHRA PRADESH HIGH COURTExtract: ........ We are not convinced that rule 17 is in any way repugnant to section 19(2)(f) of the Madras General Sales Tax Act, 1939. As such, it cannot be said that the rule is in excess of the rule-making power of the Government. This contention fails. No other point is argued before us. In the result, the tax revision case is dismissed. Petition dismissed.
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