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    <title>1980 (9) TMI 245 - ALLAHABAD HIGH COURT</title>
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    <description>A writ petition challenging sales tax reassessment notices was not barred by the alternative-remedy rule where the dispute raised the correctness of the legal basis for issuing the notices and required judicial clarification. On classification, K.W.H. meters were treated as electrical equipment required for distribution of electrical energy because they measure the quantity supplied to consumers. They therefore fell within item No. 7-A of the 1 October 1965 notification, not the general entry for electrical goods. The reassessment and reopening notices issued under the U.P. Sales Tax Act on the contrary classification lacked legal justification and were quashed.</description>
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    <pubDate>Thu, 18 Sep 1980 00:00:00 +0530</pubDate>
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      <title>1980 (9) TMI 245 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=153036</link>
      <description>A writ petition challenging sales tax reassessment notices was not barred by the alternative-remedy rule where the dispute raised the correctness of the legal basis for issuing the notices and required judicial clarification. On classification, K.W.H. meters were treated as electrical equipment required for distribution of electrical energy because they measure the quantity supplied to consumers. They therefore fell within item No. 7-A of the 1 October 1965 notification, not the general entry for electrical goods. The reassessment and reopening notices issued under the U.P. Sales Tax Act on the contrary classification lacked legal justification and were quashed.</description>
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      <pubDate>Thu, 18 Sep 1980 00:00:00 +0530</pubDate>
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