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    <title>2026 (4) TMI 1353 - SC Order</title>
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    <description>H.R. sheets were treated as distinct commercial commodities for entry tax purposes, with penalty issues also arising under the Entry Tax Act. The Supreme Court condoned the delay and declined interference, dismissing the special leave petition and leaving the impugned judgment undisturbed.</description>
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      <description>H.R. sheets were treated as distinct commercial commodities for entry tax purposes, with penalty issues also arising under the Entry Tax Act. The Supreme Court condoned the delay and declined interference, dismissing the special leave petition and leaving the impugned judgment undisturbed.</description>
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