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2010 (1) TMI 1148 - MADRAS HIGH COURTWhether an assessee would be entitled to the adjustment of tax while they pay the sales tax under the provisions of the Tamil Nadu General Sales Tax Act, 1959, to the extent of tax paid under the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 or not? Held that:- There is no dispute that the respondent-assessee is a dealer in automobiles and they had imported automobiles from other States and also paid the entry tax in terms of section 3 of the Entry Tax Act. If that be the position, in view of section 4 of the said Act, their liability under the TNGST Act is reduced to the extent of tax paid under the Entry Tax Act.
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