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1998 (3) TMI 636 - KARNATAKA HIGH COURTExtract: .......oundationally misconceived. There was no occasion to employ the concept of sales tax exemption for grant of exemption of entry tax to the existing units since under the notification at annexure D such exemption was not at all available. 13.. For the reasons discussed above, the appeal is dismissed with costs assessed at Rs. 1,500. Appeal dismissed.
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