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2010 (1) TMI 1107 - HC - VAT and Sales TaxRule 3 of the Rules of 1996, section 132(6)(n) and 132(6)(o) of Act of 1956 questioned - Held that:- No merit in these petitions and hold that rule 3 of the Terminal Tax (Assessment and Collection) on the Goods Exported from Madhya Pradesh Municipal Limits Rules of 1996 and section 132(6)(n) and 132(6)(o) of the Municipal Corporation Act are intra vires to the Constitution.
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