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2004 (1) TMI 651 - HC - VAT and Sales Tax
Extract:
.......all the aforesaid reasons, we hold that entry No. 13 to the Schedule to the Entry Tax Act in so far as it purports to levy entry tax on furnace oil and low sulphur waxy residue oil is unauthorised and unconstitutional. 40.. Petitions are allowed in the above terms and rule made absolute accordingly, with no order as to costs. Writ petition allowed.