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2010 (12) TMI 1313 - HC - VAT and Sales Tax
Extract:
.......State has no legislative competence to make the impugned State Act and the orders impugned are liable to be struck down. Accordingly, the appeals are allowed setting aside the orders of the learned single Judge. Amount, if any, deposited by the appellants, shall be refunded to them within four months, from the date of receipt of copy of this order.