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1981 (11) TMI 194 - MADHYA PRADESH AT JABALPUR HIGH COURTExtract: .......se does not fall under the proviso to section 4.(1) of the Entry Tax Act and the sales tax authorities were right in charging entry tax at the rate of 2 per cent in accordance with section 4 (1) and Entry No. II in Schedule II. The petition fails and is dismissed, but without any order as to costs. The security amount be refunded to the petitioner.
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