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    <title>1986 (7) TMI 373 - ALLAHABAD HIGH COURT</title>
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    <description>An interlocutory order passed during pendency of an appeal can be challenged in revision against the final order where it causes prejudice to the assessee. Here, the Tribunal had refused permission to raise an exemption question concerning purchases made in the course of inter-State trade on behalf of ex-U.P. principals. The High Court held that the assessee was entitled to have that point considered, since the refusal prevented proper adjudication of the exemption claim. The Tribunal&#039;s order was set aside to that extent and the matter was remitted for fresh consideration after allowing the assessee to raise the exemption issue.</description>
    <language>en-us</language>
    <pubDate>Wed, 23 Jul 1986 00:00:00 +0530</pubDate>
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      <title>1986 (7) TMI 373 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=154742</link>
      <description>An interlocutory order passed during pendency of an appeal can be challenged in revision against the final order where it causes prejudice to the assessee. Here, the Tribunal had refused permission to raise an exemption question concerning purchases made in the course of inter-State trade on behalf of ex-U.P. principals. The High Court held that the assessee was entitled to have that point considered, since the refusal prevented proper adjudication of the exemption claim. The Tribunal&#039;s order was set aside to that extent and the matter was remitted for fresh consideration after allowing the assessee to raise the exemption issue.</description>
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      <pubDate>Wed, 23 Jul 1986 00:00:00 +0530</pubDate>
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