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1995 (11) TMI 405 - MADHYA PRADESH HIGH COURTExtract: .......ing in sub-section (4) of section 7 of the Act when section 13 of the Entry Tax Act has deliberately not made this section applicable to the Entry Tax Act. Hence the non-applicant/assessee cannot be deemed to be a registered dealer under the Entry Tax Act. Hence, this reference is answered against the Revenue. Reference answered in the affirmative.
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