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2004 (12) TMI 657 - HC - VAT and Sales TaxExtract: ....... it to get any other kind of meaning. Therefore, we are of the considered view that mere entry of title deeds in the local area could not attract the liability of entry tax. 14.. Consequently, we concur with a view taken by the learned single Judge and dismiss the letters patent appeal. However there shall be no order as to costs. Appeal dismissed.
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