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    <title>2014 (5) TMI 799 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court ruled that dyes and colors used in textile processes like bleaching, dyeing, and printing do not retain the character of goods and do not constitute a transfer of property. The court upheld the Trade Tax Tribunal&#039;s decision to exempt a dealer from tax payment under Section 3F of the Act, based on the interpretation that these consumables do not amount to a transfer of goods. The judgment sets a precedent for consistent tax assessments in similar cases.</description>
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      <description>The High Court ruled that dyes and colors used in textile processes like bleaching, dyeing, and printing do not retain the character of goods and do not constitute a transfer of property. The court upheld the Trade Tax Tribunal&#039;s decision to exempt a dealer from tax payment under Section 3F of the Act, based on the interpretation that these consumables do not amount to a transfer of goods. The judgment sets a precedent for consistent tax assessments in similar cases.</description>
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