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2002 (5) TMI 781 - HC - VAT and Sales TaxExtract: .......s tax levied in Entry 54 of the List II of Seventh Schedule. 49. emsp In view of our aforesaid conclusions articulated in preceding paragraphs based on the provisions of the Constitution and the judgments of the Apex Court, these petitions being devoid of any merit are accordingly dismissed with costs. All pending applications are also disposed of.
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