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2006 (4) TMI 481 - MADHYA PRADESH HIGH COURTExtract: ......., the provisions of the M.P. Commercial Tax Act, 1994 shall be applicable to the Luxury Tax Act is not sustainable and accordingly the impugned orders are quashed. The matter is remitted back to the concerned Commercial Tax Officer to decide the matter afresh, in accordance with the directions issued by this court hereinabove. No order as to costs.
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