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    <title>1994 (8) TMI 292 - ALLAHABAD HIGH COURT</title>
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      <description>The authority had to comply with the Court&#039;s prior direction to afford the petitioner a personal hearing before deciding the review application and the exemption claim under the U.P. Sales Tax Act. Because the record showed that no such hearing was given, the rejection order was inconsistent with the mandatory procedural direction and could not be sustained. The impugned order was quashed and the matter remitted for fresh consideration after giving the petitioner an opportunity of hearing.</description>
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