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1999 (7) TMI 640 - KARNATAKA HIGH COURT
Extract:
.......her they are not liable to entry tax and it is only the importer who has been subjected to tax. The provisions of section 4-B of the Karnataka Tax on Entry of Goods Act, 1979 are directly hit by articles 301 and 304(a) of the Constitution of India and are declared ultra vires the Constitution. Petitions stand allowed accordingly. Petitions allowed.