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    <title>2002 (7) TMI 766 - BOMBAY HIGH COURT</title>
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    <description>The court upheld the validity of the surcharge under section 15-1A for manufacturers with turnovers exceeding Rs. 10 lakhs, clarifying that it was not an additional tax but a legitimate levy. The court confirmed that the surcharge did not violate the law or the Constitution, dismissing the writ petitions challenging the levy and calculation of the surcharge by the Sales Tax Officer and Tribunal without costs.</description>
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      <description>The court upheld the validity of the surcharge under section 15-1A for manufacturers with turnovers exceeding Rs. 10 lakhs, clarifying that it was not an additional tax but a legitimate levy. The court confirmed that the surcharge did not violate the law or the Constitution, dismissing the writ petitions challenging the levy and calculation of the surcharge by the Sales Tax Officer and Tribunal without costs.</description>
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