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1956 (10) TMI 43 - HC - VAT and Sales TaxExtract: .......pects the reasoning of Civil Miscellaneous case No. 5 of 1956 family applies. I would therefore hold as in that case that Rule (sic) of the Madhya Bharat Sales Tax Rules is ultra vires and void. 128. In other respects the petition is not entitled to succeed. 129. Parties to bear their costs of this petition as well. S.M. Samvatsar, J. 130. I agree.
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