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2011 (7) TMI 1058 - HC - VAT and Sales TaxWhether there is repugnancy between section 4A of the Pondicherry General Sales Tax Act and section 14(iv) and section 15 of the Central Sales Tax Act? Held that:- As the notification issued by the Pondicherry Administration is perfectly constitutional and there is no repugnancy between the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and the notification issued by virtue of section 19(1) of the Pondicherry General Sales Tax Act. Going by the definition of "total turnover" as defined under section 4A of the Pondicherry General Sales Tax Act, we have no hesitation in rejecting the plea of the petitioner.
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