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1997 (1) TMI 499 - KARNATAKA HIGH COURTExtract: .......he said provision, advance tax cannot be levied. 19.. In view of what is stated above, these appeals are allowed. The judgment of the learned single Judge is set aside and it is declared that section 19-A of the Karnataka Sales Tax Act is unconstitutional and void. 20.. The parties are directed to bear their costs in these appeals. Appeals allowed.
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