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    <title>1966 (11) TMI 72 - Supreme Court</title>
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    <description>A validating enactment can sustain a sales tax levy for the relevant period despite an earlier constitutional bar, and the challenge on that ground failed. A technical omission in the registration certificate did not defeat liability where the surrounding record showed the raw material was in fact declared and used, so the statutory conditions were otherwise satisfied and the levy was upheld.</description>
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    <pubDate>Tue, 15 Nov 1966 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=100293</link>
      <description>A validating enactment can sustain a sales tax levy for the relevant period despite an earlier constitutional bar, and the challenge on that ground failed. A technical omission in the registration certificate did not defeat liability where the surrounding record showed the raw material was in fact declared and used, so the statutory conditions were otherwise satisfied and the levy was upheld.</description>
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