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    <title>1984 (7) TMI 336 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court of ALLAHABAD dismissed the revisions by the assessee, a Government undertaking manufacturing dairy products, regarding the sale of perk and butter. The Court held that the products sold in tin containers, further packed in wooden boxes, qualified as sales in sealed containers under entry 10 of the 1956 notification. Relying on legal precedents, the Court emphasized the manner of sale to dealers over the ultimate consumer sale. The parties were directed to bear their own costs, concluding the case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=154274</link>
      <description>The High Court of ALLAHABAD dismissed the revisions by the assessee, a Government undertaking manufacturing dairy products, regarding the sale of perk and butter. The Court held that the products sold in tin containers, further packed in wooden boxes, qualified as sales in sealed containers under entry 10 of the 1956 notification. Relying on legal precedents, the Court emphasized the manner of sale to dealers over the ultimate consumer sale. The parties were directed to bear their own costs, concluding the case.</description>
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      <pubDate>Thu, 26 Jul 1984 00:00:00 +0530</pubDate>
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