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1995 (8) TMI 299 - KARNATAKA HIGH COURTExtract: .......otor vehicles brought by them into the respective local areas who are dealers within the meaning of clause (4) of section 2 of the present Act. Consequently, persons not falling in that category will be exempt from payment of entry tax in terms of section 28 of the Act. 27.. There will be no order as to costs. Writ petition disposed of accordingly.
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