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1956 (8) TMI 43 - TRAVANCORE AND COCHIN HIGH COURTExtract: .......ee with his Lordship s observations. 7.. We therefore hold that rules 9 to 11 do not offend or contravene section 3 of the Act and are not ultra vires of that section or of the powers of Government. Rules 10 and 11 have to be treated as valid and integral parts of the Sales Tax Act. Reference is answered accordingly. Reference answered accordingly.
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