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1970 (5) TMI 67 - HC - VAT and Sales TaxExtract: ....... of section 8, it must be declared ultra vires. 5.. The writ application is allowed and the impugned sub-rule (11) of rule 12 is declared ultra vires. A writ of mandamus be issued directing the State Government not to give effect to the impugned rule. In the circumstances there will be no order as to costs. ACHARYA, J.-I agree. Application allowed.
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