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1962 (12) TMI 45 - ORISSA HIGH COURTExtract: .......is open to the Legislature to apportion the taxes equitably between different categories of dealers and it has a reasonable relation with the object of the Act. In this view of the matter, it cannot be said that the provision of rule 65 is discriminatory in nature and as such is hit by Article 14 of the Constitution. Reference answered accordingly.
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