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    <title>2013 (4) TMI 404 - ALLAHABAD HIGH COURT</title>
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    <description>Exemption from purchase tax on paddy was sustained where the State notification had been applied to a rice processor&#039;s claim and the Tribunal deleted the tax addition. The High Court noted that reliance on Moga Rice Mills was inapplicable on the facts and that the revision was covered by its earlier order in connected revisions, which had already upheld the Tribunal&#039;s view. The assessee&#039;s relief was therefore maintained and interference in revision was declined.</description>
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      <link>https://www.taxtmi.com/caselaws?id=226174</link>
      <description>Exemption from purchase tax on paddy was sustained where the State notification had been applied to a rice processor&#039;s claim and the Tribunal deleted the tax addition. The High Court noted that reliance on Moga Rice Mills was inapplicable on the facts and that the revision was covered by its earlier order in connected revisions, which had already upheld the Tribunal&#039;s view. The assessee&#039;s relief was therefore maintained and interference in revision was declined.</description>
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      <pubDate>Tue, 22 Jan 2013 00:00:00 +0530</pubDate>
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