2021 (1) TMI 1149

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....SWAMINATHAN,J. Heard the learned counsel appearing for the petitioner and the learned Government Advocate appearing for the respondent. 2. There are five petitions to be disposed of, since they pertain to five different assessment orders. But all relate to the payment of Entry Tax. The respondent issued five prerevision notices and proceeded to pass the impugned orders. 3. The primary contentio....