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    <title>2014 (5) TMI 131 - ALLAHABAD HIGH COURT</title>
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    <description>The Division Bench dismissed the petition challenging the constitutional validity of Section 6A of the Central Sales Tax Act, 1956, emphasizing the need to exhaust departmental remedies before raising constitutional challenges. The petitioner was directed to seek relief through an appeal against the assessment order, with the Court refraining from expressing an opinion on the case&#039;s merits. The petitioner was granted liberty to apply for a stay of demand and ensured no coercive steps were taken for one month to facilitate the appeal process. The Court reiterated the importance of addressing constitutional issues only when necessary.</description>
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    <pubDate>Tue, 29 Apr 2014 00:00:00 +0530</pubDate>
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      <title>2014 (5) TMI 131 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=247204</link>
      <description>The Division Bench dismissed the petition challenging the constitutional validity of Section 6A of the Central Sales Tax Act, 1956, emphasizing the need to exhaust departmental remedies before raising constitutional challenges. The petitioner was directed to seek relief through an appeal against the assessment order, with the Court refraining from expressing an opinion on the case&#039;s merits. The petitioner was granted liberty to apply for a stay of demand and ensured no coercive steps were taken for one month to facilitate the appeal process. The Court reiterated the importance of addressing constitutional issues only when necessary.</description>
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      <pubDate>Tue, 29 Apr 2014 00:00:00 +0530</pubDate>
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