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    <title>2018 (11) TMI 1506 - ALLAHABAD HIGH COURT</title>
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    <description>The court held that the writ petitions challenging the demand for interest on entry tax were not maintainable as they did not challenge the underlying assessment orders. The principle of constructive res judicata applied, barring re-litigation of the interest issue already addressed in prior litigation. The court dismissed the petitions, emphasizing the availability of an alternative remedy through appeal and upholding the legality of the interest demand under relevant statutory provisions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=371163</link>
      <description>The court held that the writ petitions challenging the demand for interest on entry tax were not maintainable as they did not challenge the underlying assessment orders. The principle of constructive res judicata applied, barring re-litigation of the interest issue already addressed in prior litigation. The court dismissed the petitions, emphasizing the availability of an alternative remedy through appeal and upholding the legality of the interest demand under relevant statutory provisions.</description>
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