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    <title>2024 (11) TMI 282 - KARNATAKA HIGH COURT</title>
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    <description>Karnataka HC dismissed petition challenging entry tax levy on wind mill parts. Petitioner failed to establish dealer registration under KTEG Act 1979 when claiming exemption under 31.03.2000 notification. Court found supply contract included entry tax liability and petitioner later claimed benefit under 18.12.2010 notification, contradicting total exemption claim. Despite lacking merit, court granted three months to comply with prescribed procedure for renewable energy project exemption, failing which authorities may recover tax and interest.</description>
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      <link>https://www.taxtmi.com/caselaws?id=761296</link>
      <description>Karnataka HC dismissed petition challenging entry tax levy on wind mill parts. Petitioner failed to establish dealer registration under KTEG Act 1979 when claiming exemption under 31.03.2000 notification. Court found supply contract included entry tax liability and petitioner later claimed benefit under 18.12.2010 notification, contradicting total exemption claim. Despite lacking merit, court granted three months to comply with prescribed procedure for renewable energy project exemption, failing which authorities may recover tax and interest.</description>
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