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2000 (10) TMI 46 - JAMMU AND KASHMIR HIGH COURTExtract: .......ntry 86 of List I of the Seventh Schedule to the Constitution of India and its extension to the State of Jammu and Kashmir was perfectly constitutional. In the premises, we answer the above reframed question in the negative, i.e., in favour of the Revenue and against the assessee. This reference is disposed of accordingly with no order as to costs.
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