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1988 (12) TMI 325 - HC - VAT and Sales TaxExtract: .......he Entry Tax Act. The contention, therefore, deserves to be rejected. 8.. In the result, all the petitions fail and they are hereby dismissed. In the circumstances of the case, we make no order as to costs of these petitions. The outstanding amounts of security shall be refunded to the petitioners in their respective petitions. Petitions dismissed.
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