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1997 (9) TMI 558 - KARNATAKA HIGH COURTExtract: .......ained in Explanation II of the Fourth Schedule to the said Act, will not amount to general reduction in the rate of tax under the State Act for the purposes of section 8(2A) of the Central Act. 14.. Accordingly, the appellant is not entitled to any relief as claimed. The appeal thus stands dismissed but of course without any costs. Appeal dismissed
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