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1998 (7) TMI 667 - KARNATAKA HIGH COURTExtract: .......lar goods is violative of article 14 of the Constitution. The basis cannot be considered reasonable. 21.. In view of the above, the proviso to explanation II as inserted by Karnataka Act No. 5 of 1996 is declared discriminatory and therefore struck down as violative of article 14 of the Constitution. Writ petition is allowed. Writ petition allowed.
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