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2009 (10) TMI 841 - MADHYA PRADESH HIGH COURTLiability of entry tax and commercial tax - Whether wrongly been fixed on the petitioner since, there was no sufficient material to connect the petitioner with the alleged import of vanaspati ghee from Nepal? Held that:- In the case on hand the assessing authority on the basis of the material collected by the Revenue has fixed the liability of commercial tax and entry tax on the petitioner by reaching to the conclusion that the entry and sale was effected by the petitioner and such a finding does not appear to be perverse or unsupported by material, therefore, it is not required to be interfered with. That in view of the above analysis, we do not find any merit in the writ petition and the same is accordingly dismissed.
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