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    <title>2003 (3) TMI 701 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court of Allahabad dismissed four revisions filed by the Commissioner of Sales Tax against the Tribunal&#039;s order for the assessment years 1981-82 to 1984-85. The Tribunal&#039;s decision to levy tax on purchases of old ornaments at 1% was upheld, but the interest under section 8(1) of the Act was deleted. The Court concurred with the Tribunal, noting the dealer&#039;s genuine belief that purchase tax was not applicable.</description>
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    <pubDate>Thu, 27 Mar 2003 00:00:00 +0530</pubDate>
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      <description>The High Court of Allahabad dismissed four revisions filed by the Commissioner of Sales Tax against the Tribunal&#039;s order for the assessment years 1981-82 to 1984-85. The Tribunal&#039;s decision to levy tax on purchases of old ornaments at 1% was upheld, but the interest under section 8(1) of the Act was deleted. The Court concurred with the Tribunal, noting the dealer&#039;s genuine belief that purchase tax was not applicable.</description>
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      <pubDate>Thu, 27 Mar 2003 00:00:00 +0530</pubDate>
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