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1997 (8) TMI 472 - MADHYA PRADESH HIGH COURTExtract: .......is exempted from the entry tax by virtue of notification dated March 8, 1982 read with entry 51 of Schedule I to the Act. Thus, we are of the opinion that the view taken by the Board of Revenue appears to be justified and hence we answer the aforesaid question in favour of the assessee and against the Revenue. Reference answered in the affirmative.
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