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    <title>1958 (2) TMI 33 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Rules made under a taxing statute are not invalid merely because they are published on the date the Act is brought into force; the rules here took effect when the Act as a whole commenced, so the validity challenge failed. A non-discriminatory sales tax on automobile parts, pneumatic tyres and tubes did not violate Articles 301, 302 or 304, so the constitutional challenge failed. Writ relief was also inappropriate because the petitioner had not pursued statutory objections and the sales tax law provided adequate alternative remedies, so the petition failed on that ground as well.</description>
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    <pubDate>Fri, 14 Feb 1958 00:00:00 +0530</pubDate>
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      <title>1958 (2) TMI 33 - ANDHRA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=127725</link>
      <description>Rules made under a taxing statute are not invalid merely because they are published on the date the Act is brought into force; the rules here took effect when the Act as a whole commenced, so the validity challenge failed. A non-discriminatory sales tax on automobile parts, pneumatic tyres and tubes did not violate Articles 301, 302 or 304, so the constitutional challenge failed. Writ relief was also inappropriate because the petitioner had not pursued statutory objections and the sales tax law provided adequate alternative remedies, so the petition failed on that ground as well.</description>
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      <pubDate>Fri, 14 Feb 1958 00:00:00 +0530</pubDate>
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