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    <title>2007 (10) TMI 573 - KARNATAKA HIGH COURT</title>
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    <description>The court upheld the constitutionality of the impugned levy under the Karnataka Tax on Entry of Goods Act, finding it compensatory and not in violation of Articles 301 or 304(b) of the Constitution. The court determined that the entry tax collected was utilized for urban development and infrastructure, benefiting the trading community. As a result, the appeal and the writ petition were dismissed.</description>
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      <description>The court upheld the constitutionality of the impugned levy under the Karnataka Tax on Entry of Goods Act, finding it compensatory and not in violation of Articles 301 or 304(b) of the Constitution. The court determined that the entry tax collected was utilized for urban development and infrastructure, benefiting the trading community. As a result, the appeal and the writ petition were dismissed.</description>
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