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2011 (4) TMI 1255 - KARNATAKA HIGH COURTPortion of the order passed by the revisional authority under section 15(2) of the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1979 taking the benefit of exemption of entry tax on diesel generator set purchased by the assessee challenged Held that:- As the appellate authority has carefully considered the matter, looked into the notification, relied on a judgment of this court and has correctly held that the assessee is entitled to exemption. The view taken by the revisional authority is too technical, contrary to the material on record and defeats the very purpose behind the issue of the notification. The benefit granted by the State to a new entrepreneur by way of exemption from payment of entry tax cannot be denied by placing such literal interpretation in so far as the procedure prescribed, ignoring the main notification which grants such exemption. In that view of the matter, the order passed by the revisional authority is illegal and cannot be sustained and is liable to be set aside. Hence, Appeal is allowed. The impugned order is hereby set aside. The order of the appellate authority is restored
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