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THE COMMISSIONER, TRADE TAX, U.P. LUCKNOW versus S/S SUBH KARAN DAS MURARI LAL KHALILABAD SANT KABIT NAGAR

High Court of Judicature at Allahabad

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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Subh Karan Das Murari Lal Khalilabad Sant Kabit Nagar - SALES/TRADE TAX REVISION No. 1226 of 2004 [2006] RD-AH 6101 (20 March 2006)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Rajes Kumar, J.

The issue involved in the present revision is concluded by the decision of this Court in the case of M/S U.P. Ceramics and Potteries Limited, Ghaziabad Vs. CST, reported in 1992 UPTC, 1333, wherein, following the Circular issued by the Commissioner of Trade Tax on the basis of opinion of Government, it has been held that the additional tax was not chargeable under the Central Sales Tax Act.

In the result, revision fails, and is, accordingly, dismissed.

Dt:20.03.2006.

MZ/1526/04.


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Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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