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1988 (6) TMI 329 - HC - VAT and Sales TaxExtract: .......first proviso to subsection (1) of section 3 of the Entry Tax Act, because it had paid 3 per cent tax and frac12 per cent additional tax and because its case was covered by clause (c), and not by clause (b) of section 5-B of the Act. 6.. In the circumstance of the case, we make no order as to costs of this reference. Reference answered accordingly.
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