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    <title>2014 (9) TMI 564 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court allowed the revision and remanded the case back to the Tribunal for reconsideration, emphasizing the need to apply the principles established by the Supreme Court regarding the inextricable link between local sales and exports. The Court highlighted the importance of correctly interpreting Section 5(3) of the Central Sales Tax Act and directed the Tribunal to decide the matter expeditiously in accordance with the legal principles outlined in the Azad Coach Builders Pvt. Ltd. case.</description>
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      <description>The High Court allowed the revision and remanded the case back to the Tribunal for reconsideration, emphasizing the need to apply the principles established by the Supreme Court regarding the inextricable link between local sales and exports. The Court highlighted the importance of correctly interpreting Section 5(3) of the Central Sales Tax Act and directed the Tribunal to decide the matter expeditiously in accordance with the legal principles outlined in the Azad Coach Builders Pvt. Ltd. case.</description>
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