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2003 (4) TMI 539 - KARNATAKA HIGH COURTExtract: .......the notification under section 12-A has the effect of exempting levy of tax from April 1, 2001. The other question raised in these petitions are left open. Liberty is reserved to the parties to work out their remedies in accordance with law in the matter of refund of tax already made over by them for this period. No costs. Petitions partly allowed.
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