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    <title>1989 (1) TMI 326 - ALLAHABAD HIGH COURT</title>
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    <description>Statutory adjustment or reimbursement of tax under section 29-B of the U.P. Sales Tax Act had to be sought by a separate written application before the assessing authority, and revision could not be used to obtain that relief directly. A plea that C forms were not allowed to be furnished failed because the record did not show a request that was made and refused, and no supporting affidavit established denial of opportunity. The liability to interest was left open because the Tribunal had not examined that issue, so the matter required rehearing and a fresh finding.</description>
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      <link>https://www.taxtmi.com/caselaws?id=155691</link>
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