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2003 (3) TMI 702 - HC - VAT and Sales TaxExtract: .......erned. It was the only defect which was pointed out by the apex court in the case of India Carbon Ltd. 1997 106 STC 460 (SC) 1998 UPTC 1. The defect having been removed by the Parliament, there is no illegality in the Validating Act. In the result, the writ petitions have no force and are liable to be dismissed and they are, accordingly, dismissed.
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