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Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1964 (11) TMI HC This

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1964 (11) TMI 81 - HC - VAT and Sales Tax

The petitioner challenged the vires of sections 29, 30, and 31 of the Kerala General Sales Tax Act as violative of Article 301 of the Constitution. The court held that the provisions for check-posts on highways are valid and do not impede freedom of trade. The petition was dismissed.

 

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