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    <title>2012 (2) TMI 491 - ALLAHABAD HIGH COURT</title>
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    <description>Pending writ challenges to entry tax demands under the U.P. Tax on Entry of Goods into Local Areas Act, 2007 were disposed of in line with interim directions operating in connected Supreme Court proceedings. The court did not decide the constitutional validity of the levy in these petitions; instead, it preserved statutory remedies and directed uniform interim compliance, including deposit of part of the tax liability, continuation of payment at prevailing rates, timely filing of replies or appeals, and possible adjustment or refund depending on the final outcome in the higher-court matters.</description>
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      <description>Pending writ challenges to entry tax demands under the U.P. Tax on Entry of Goods into Local Areas Act, 2007 were disposed of in line with interim directions operating in connected Supreme Court proceedings. The court did not decide the constitutional validity of the levy in these petitions; instead, it preserved statutory remedies and directed uniform interim compliance, including deposit of part of the tax liability, continuation of payment at prevailing rates, timely filing of replies or appeals, and possible adjustment or refund depending on the final outcome in the higher-court matters.</description>
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