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1993 (12) TMI 220 - WEST BENGAL TAXATION TRIBUNALExtract: ....... Seventh Schedule, be taxed under the Entry Tax Act. Entry tax on gurakhu has no proximate connection with the control or regulation of the tobacco industry. 26.. All the contentions of Mr. N. Bhattacharjee, learned Advocate for the applicant thus fail. I am, accordingly, of the opinion that the application will be dismissed. Application dismissed.
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