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    <title>entry tax is abolished for UP or not.</title>
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    <description>The High Court affirmed that the entry tax levy under the Act, 2007 is not discriminatory or contrary to public interest and does not violate the freedom of trade under Article 301; it also upheld Section 7, validating amounts levied under the U.P. Tax on Entry of Goods Act, 2000, and authorising the State to retain and utilise those receipts to facilitate local trade and commerce.</description>
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      <description>The High Court affirmed that the entry tax levy under the Act, 2007 is not discriminatory or contrary to public interest and does not violate the freedom of trade under Article 301; it also upheld Section 7, validating amounts levied under the U.P. Tax on Entry of Goods Act, 2000, and authorising the State to retain and utilise those receipts to facilitate local trade and commerce.</description>
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