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2006 (2) TMI 607 - HC - VAT and Sales TaxExtract: .......s being beyond the purview of the State Legislature. The amount collected from the petitioner under the provisions of section 35 of the Adhiniyam, if any, shall forthwith be refunded by the State to the petitioner. In the facts and circumstances of the case, the parties shall bear their respective costs in this writ petition. Writ petition allowed.
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