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1956 (9) TMI 53 - HC - VAT and Sales TaxExtract: .......ct retrospectively does not render the Act invalid. I am therefore of the opinion that the Act is intra vires and that the levy of the tax from the appellants cannot be held to be illegal merely because of the provisions of the Central Act 52 of 1952. This appeal must fail and I would dismiss it with costs. BHANDARI, C.J.-I agree. Appeal dismissed.
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