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1997 (8) TMI 497 - HC - VAT and Sales TaxExtract: .......for sustaining the constitutional validity of section 24(2) will equally apply in respect of the challenge made to section 26(6) and there is no merit in the contentions to the contrary. 14.. For all the reasons stated supra, we see no merit whatsoever in the writ appeal and the same fails and shall stand dismissed. No costs. Writ appeal dismissed.
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