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1996 (6) TMI 314 - HC - VAT and Sales TaxExtract: .......ters. The State Legislature is competent enough to frame/make such rules mentioned above under entry No. 54 of List II of the Seventh Schedule of the Constitution of India. 43.. For the reasons stated above, the appeal is dismissed. Interim order stands vacated. There will, however, be no order as to costs. N.S. SINGH, J.-I agree. Appeal dismissed.
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