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High Court Upholds Validity of Rule 11B(2)(c) in Central Sales Tax (Kerala) Rules, 1957 on Dealer Documentation Compliance.

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....Constitutional validity of Rule 11B(2)(c) of the Central Sales Tax (Kerala) Rules, 1957 - Interest sale sale - the dealer should produce documents, the details of some of which are already required to be specified in form E-I and E-II vide clause (4) thereof. - Validity upheld - HC....

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