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    <title>High Court Validates 1986 Notification on Cash Security for Coal Imports u/s 19(3) of U.P. VAT Act 2008.</title>
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    <description>Whether notification dated 31.3.86 issued under the U.P. Sales Tax Act, 1948 can be treated to be notification u/s 19(3) of U.P. VAT Act, 2008 – Taking of cash security while importing coal at the time of issuing &#039;Form-38&#039; - Held Yes - HC</description>
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