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2012 (7) TMI 861 - MADHYA PRADESH HIGH COURTEntry tax on purchase of plant and machinery for the purpose of expansion of unit - Held that:- The petitioner is not liable to purchase tax and certainly it is not liable for entry tax because purchase of materials for expansion of business could not be said to be an activity in the course of business. Hence, the order passed by the authority is contrary to law. In favour of assessee.
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