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2003 (9) TMI 748 - HC - VAT and Sales TaxExtract: .......dered opinion that the notification does not suffer from the vice of arbitrariness and we unhesitatingly give the stamp of approval to the same. 21.. Consequently, we hold that the writ petitions being devoid of substance are liable to be dismissed and accordingly we so direct. However, there shall be no order as to costs. Writ petitions dismissed.
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