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    <title>2013 (10) TMI 1019 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court of Allahabad allowed the revision, holding that without a notification specifying a 2% tax rate for inter-state sales, the proviso to Section 8(1) mandated a 4% tax rate on goods manufactured from tax paid raw material. The Court quashed the order, directing the Tribunal to reconsider the matter within three months in line with the law and the Court&#039;s findings.</description>
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      <description>The High Court of Allahabad allowed the revision, holding that without a notification specifying a 2% tax rate for inter-state sales, the proviso to Section 8(1) mandated a 4% tax rate on goods manufactured from tax paid raw material. The Court quashed the order, directing the Tribunal to reconsider the matter within three months in line with the law and the Court&#039;s findings.</description>
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