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1969 (3) TMI 78 - HC - VAT and Sales TaxExtract: .......ons raised by Sri Rama Rao. We, therefore, hold that rule 23(1) is not ultra vires the powers of the rule-making authority, but is valid and enforceable. It, therefore, follows that the levy of penalty in this case is valid and in accordance with law. The tax revision case is accordingly allowed with costs. Advocate s fee Rs. 100. Petition allowed.
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