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2021 (8) TMI 179 - HC - VAT and Sales TaxConstitutional validity of Section 1(2)(b) of the Tamil Nadu Value Added Tax (5th Amendment) Act, 2013 - Retrospective operation of the statutory provision pursuant to the Tamil Nadu Value Added Tax (5th Amendment) Act, 2013 - HELD THAT:- In view of the new notification of the Government dated 21.04.2015, the demand made on the petitioner is unsustainable. Petition allowed.
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