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1994 (11) TMI 420 - HC - VAT and Sales Tax
Extract:
.......d on account of passing of the Tobacco Boards Act, 1975, by the Parliament. 101.. In view of the aforesaid findings, and declarations made by us we hold the impugned Ordinance to be void and ultra vires in view of it being violative of articles 14 and 301 of the Constitution. The writ petitions are accordingly allowed with costs. Petitions allowed.