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2003 (5) TMI 490 - KARNATAKA HIGH COURT
Extract:
.......from levy of tax under the Karnataka Sales Tax Act. IV. Retrospectivity given to the words produced or manufactured in India after the word sugar in entry 31-B of the Fifth Schedule is struck down as unconstitutional. V. In the facts and circumstances of the case, parties are directed to bear their own costs. Ordered accordingly. Petitions allowed.