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1982 (4) TMI 264 - KARNATAKA HIGH COURTExtract: .......ure of tax on sale or purchase, as the case may be, and in respect of transactions carried on by a dealer in the course of business, the levy is perfectly within the legislative competence of the State Legislature under entry 54 of List II. 8.. For the above reasons, I do not find any ground to entertain these petitions. The petitions are rejected.
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