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2016 (7) TMI 1467 - HC - VAT and Sales TaxValidity of N/N. FD 21 CSL 2014(II), dated February 28, 2014 - Discriminatory nature of notification or not? - KVAT Act, 2003 - Levy of VAT on Liquor - classification of dealers based on value addition criteria - Held that:- The issue is identical to the case of RENUKAMBA Versus STATE OF KARNATAKA AND ANOTHER [2016 (4) TMI 1325 - KARNATAKA HIGH COURT], where the petition was dismissed by holding that The classification of dealers based on value addition criteria for the purpose of tax levy and exempting the dealers based on area criteria cannot be held to be discriminatory - petition disposed off in same terms.
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