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2001 (12) TMI 884 - HC - VAT and Sales TaxExtract: ....... as already noted from the counter affidavit, the classification is well founded and reasonable. Hence it is not necessary to consider the said contentions. The restrictions introduced are reasonable and are validly made in order to suppress evasion of tax and ensure proper collection of tax. 16. In the result, the Original Petitions are dismissed.
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