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    <title>2008 (7) TMI 908 - ALLAHABAD HIGH COURT</title>
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    <description>Taxability of makka poha could not be conclusively decided in a seizure or release-security proceeding under section 48(7) of the Uttar Pradesh Value Added Tax Act; that issue remained for determination by the assessing authority in regular assessment. Because the dealer was registered and no final finding on classification was required at the seizure stage, the demand for security for release of the goods was not sustained on that ground alone. The revision was dismissed, but the question whether the goods were taxable or exempt was left open for decision in appropriate proceedings.</description>
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      <title>2008 (7) TMI 908 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=164290</link>
      <description>Taxability of makka poha could not be conclusively decided in a seizure or release-security proceeding under section 48(7) of the Uttar Pradesh Value Added Tax Act; that issue remained for determination by the assessing authority in regular assessment. Because the dealer was registered and no final finding on classification was required at the seizure stage, the demand for security for release of the goods was not sustained on that ground alone. The revision was dismissed, but the question whether the goods were taxable or exempt was left open for decision in appropriate proceedings.</description>
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      <pubDate>Fri, 11 Jul 2008 00:00:00 +0530</pubDate>
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