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    <title>2021 (5) TMI 803 - MADRAS HIGH COURT</title>
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    <description>The Court declined to examine the challenge to the Circular mandating Entry Tax on motor vehicles purchased from outside the state for sale in Tamil Nadu in abstract. The Court closed the writ petitions, leaving open the right of the assessee to question the circular&#039;s validity if adversely affected by its application. The judgment emphasized that a challenge would be permissible if the circular impacted the rights of the assessee and concluded by closing the connected miscellaneous petitions without costs.</description>
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      <description>The Court declined to examine the challenge to the Circular mandating Entry Tax on motor vehicles purchased from outside the state for sale in Tamil Nadu in abstract. The Court closed the writ petitions, leaving open the right of the assessee to question the circular&#039;s validity if adversely affected by its application. The judgment emphasized that a challenge would be permissible if the circular impacted the rights of the assessee and concluded by closing the connected miscellaneous petitions without costs.</description>
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