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2017 (1) TMI 194 - RAJASTHAN HIGH COURTClassification of goods - items used in installation of Poles and Wires etc - Entry tax - whether the items fall under entry 22 to come within the purview of entry tax? - Held that: - the controversy stands set at rest by the Division Bench judgment of this court in the case of M/s. Harit Polytech Pvt. Ltd. [2015 (3) TMI 828 - RAJASTHAN HIGH COURT], where the court has upheld the validity of Entry Tax by respective state governments. Therefore, insofar as the legal issue is concerned, it is answered against the petitioner. The Tax Board, after elaborate discussion, has taken into consideration and has held that insofar as the remaining 7 items are concerned, they fall within the purview of entry 22, and thus within the purview of Entry Tax and in my view both the Tax Board as well as Additional Commissioner have found as a finding of fact and in the limited jurisdiction of revision petition the question of fact cannot be considered or interfered with, it being essentially a finding of fact. Petition dismissed - decided against petitioner.
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