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    <title>1978 (12) TMI 176 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court upheld the validity of section 9(2A) of the Central Sales Tax Act, 1956, rejecting claims of excessive delegation and abdication of legislative functions by the Parliament. The court found aligning penalties with State laws permissible for revenue augmentation purposes, dismissing the petitioner&#039;s arguments. The petition was ultimately dismissed, and related cases were disposed of accordingly.</description>
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      <description>The court upheld the validity of section 9(2A) of the Central Sales Tax Act, 1956, rejecting claims of excessive delegation and abdication of legislative functions by the Parliament. The court found aligning penalties with State laws permissible for revenue augmentation purposes, dismissing the petitioner&#039;s arguments. The petition was ultimately dismissed, and related cases were disposed of accordingly.</description>
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