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    <title>2014 (9) TMI 505 - MADHYA PRADESH HIGH COURT</title>
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    <description>The court held that the petitioner was entitled to exemption from entry tax under Notification No. 57 dated July 5, 1995, as they were liable to pay sales tax at a reduced rate of two percent under Notification No. 55. The assessing and revisional authorities&#039; orders were set aside, and the assessing authority was directed to reassess the petitioner&#039;s case considering the applicability of Notification No. 57. The petition was allowed in favor of the petitioner.</description>
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      <description>The court held that the petitioner was entitled to exemption from entry tax under Notification No. 57 dated July 5, 1995, as they were liable to pay sales tax at a reduced rate of two percent under Notification No. 55. The assessing and revisional authorities&#039; orders were set aside, and the assessing authority was directed to reassess the petitioner&#039;s case considering the applicability of Notification No. 57. The petition was allowed in favor of the petitioner.</description>
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