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    <title>2010 (7) TMI 947 - SIKKIM HIGH COURT</title>
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    <description>The court dismissed the writ petitions, holding that the Explanation added to Section 65(19)(ii) of the Finance Act, 1994, by the Finance Act, 2008, introduced substantive law, making services related to the promotion or marketing of games of chance taxable. The court refused to stay the judgment.</description>
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