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    <title>2014 (4) TMI 915 - ALLAHABAD HIGH COURT</title>
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    <description>Non-levy sugar manufactured in a new or expanded unit covered by the Sugar Industry Promotion Policy, 2004 was exempt from entry tax under the Uttar Pradesh Tax on Entry of Goods Act, 2000, subject to production of the prescribed certificate from the assessing authority and compliance with the stated conditions. Because the challenge to withdrawal of the policy was already pending and interim protection had been granted in the connected matter, limited protection against coercive recovery of entry tax and allied dues was extended here as well. The protection remained contingent on production of the requisite certificate.</description>
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