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    <title>Court Denies Assessee&#039;s Request for Entry Tax Set-Off with VAT u/s 4; Transactions Not Revenue Neutral.</title>
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    <description>Set off of Entry tax with VAT - The claim of the assessee for set-off under section 4 cannot be granted merely for the asking - The transactions in this case cannot be said to be automatically revenue neutral. - HC</description>
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      <description>Set off of Entry tax with VAT - The claim of the assessee for set-off under section 4 cannot be granted merely for the asking - The transactions in this case cannot be said to be automatically revenue neutral. - HC</description>
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