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2006 (12) TMI 470 - HC - VAT and Sales TaxExtract: ....... Logically, therefore, if the cement, so imported, is used in execution of works contract, entry tax would be payable however, if entry tax is paid, the importer, in such a case, would not be liable to pay, as held above, local sales tax. With the above observations and directions, these writ petitions shall stand disposed of. No order as to costs.
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