1970 (3) TMI 109

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..... Tax Rules in certificate bearing No. 10/147/6/61 dated 13th April, 1961. The said certificate was cancelled by an order dated 20th October, 1964, with retrospective effect from 1st July, 1961. The petitioner has challenged the order of cancellation in so far as it is given retrospective effect with effect from 1st July, 1961. Sub-rule (2) of rule 25-B states that the certificate of recognition is .....

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