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2003 (5) TMI 499 - HC - VAT and Sales Tax
Extract:
.......d Amendment Act has exceeded its law-making power or contravened any of the provisions of the Constitution on the basis of which we could legitimately annul the impugned legislation. Therefore, we uphold constitutional validity of the impugned legislation. The writ appeals are, therefore, dismissed with no order as to costs. Writ appeals dismissed.