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2001 (11) TMI 984 - HC - VAT and Sales Tax
Extract:
.......ounsel for the petitioners. 25.. In the result and for the foregoing reasons, we uphold the constitutional validity of sub-rule (5-A) of rule 17 of APGST Rules, as inserted by way of amendment vide G.O. Ms. No. 816, Revenue (CT. II) Department dated November 15, 2000 and dismiss the writ petitions with no order as to costs. Writ petition dismissed.