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1995 (9) TMI 354 - HC - VAT and Sales TaxExtract: .......cidence, coverage and effect of the two taxes are different. There is no principle of law by which the court can hold that when the State imposes entry tax, the Corporation cannot impose terminal tax. 7.. In the result, we find no ground for interference made out by the petitioner and accordingly dismiss the petition with costs. Petition dismissed.
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