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2001 (11) TMI 986 - HC - VAT and Sales TaxExtract: .......es. 3.. The State Legislature is not competent to levy the impugned cess under any of the taxing entries in Lists II and III of the Seventh Schedule to the Constitution. 63.. Thus, the writ petitions are allowed. The levy is held invalid. The notices for payment are quashed. The parties are, however, left to bear their own costs. Petitions allowed.
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