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1999 (7) TMI 644 - KARNATAKA HIGH COURTExtract: .......tantive liability cannot be fixed by invoking the provisions of section 9(2)(a) in the absence of any substantive provision in Central Sales Tax Act as held by the apex Court in India Carbon Ltd. v. State of Assam 1997 106 STC 460 (1997) 6 SCC 479. Writ petitions stand disposed of with the above observations. Writ petitions disposed of accordingly.
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