1970 (3) TMI 109

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....GOVINDA BHAT, J.-The petitioner was granted an exemption certificate under rule 25-B of the Mysore Sales 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 ....