2004 (6) TMI 616

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....outside State which attract entry tax. According to the petitioner the petitioner is liable and will pay monthly tax along with the return on 10th of every month in terms of rule 4(1) of the Kerala Tax on Entry of Goods into Local Areas Rules, 1994. The prayer therefore is for a direction to the check-post authorities not to detain the goods but to release the same as the petitioner is filing retu....