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Levy and collection of Entry tax - no tax can be levied on entry of goods into local areas in terms of the impugned provisions over the transactions made on e-commerce portals for personal use or consumption of individual consumer. - HC

VAT and Sales Tax - Levy and collection of Entry tax - no tax can be levied on entry of goods into local areas, in terms of the impugned provisions, over the transactions, made on e-commerce portals, .....

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