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1979 (10) TMI 204 - HC - VAT and Sales TaxExtract: .......n 4-B in a manner different from that in which section 7-A of the Madras Act was treated by their Lordships for the purpose of determining its vires. We hold, therefore, that the impugned section is constitutionally valid. 2.. No other contention is raised in support of the petition which is accordingly dismissed, but without any order as to costs.
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