Court Reviews If Electricity Generation Counts as Manufacturing for Entry Tax Concession Under Orissa Act, Section 9C.

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....Concessional rate of entry tax - import of coal - Section 9C of the Orissa Entry Tax Act, 1999 - whether generation of electricity is a manufacturing activity - petitioner is entitled to avail concessional rate of entry tax on coal in terms of Rule 3(4) of the OET Rules - HC....