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1956 (9) TMI 48 - HC - VAT and Sales TaxExtract: .......is the same as in the Mysore Act is void and unenforceable as it offends the Article of the Constitution. The petitioners may be taxed, if at all, under section 3(1)(b) and not under the proviso. The proviso is invalid and cannot be availed of for levying the tax. We order accordingly and direct parties to bear their own costs. Ordered accordingly.
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