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1955 (3) TMI 19 - HC - VAT and Sales TaxExtract: .......sion is that section 21 of the Travancore-Cochin General Sales Tax Act, 1125, is not ultra vires of any of the provisions of the Constitution, the Code of Criminal Procedure, 1898, or the Indian Evidence Act, 1872. We answer the reference accordingly. Reference answered accordingly. (1) 1952 3 S.T.C. 367 A.I.R. 1953 Mad. 105. (2) 1950 1 S.T.C. 240.
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