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1977 (3) TMI 132 - HC - VAT and Sales TaxExtract: .......he decision of the Supreme Court whatever our own personal inclinations are likely to lead us. In the light of the foregoing discussion, we are unable to hold that the non-laying of the Rules before the legislature invalidated the Rules. The result of the above discussion is that all the writ petitions are dismissed with costs. Petitions dismissed.
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