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2006 (1) TMI 589 - MADHYA PRADESH HIGH COURTExtract: .......l area only for the purpose of weighment at the weighbridge, if the said coal was sent out of the said local area for use or consumption outside such local areas. The question as to whether the entry tax, if already paid by the assessee on such sale of coal, is to be refunded to the assessee or not is left open to be decided in accordance with law.
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