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    <title>1992 (2) TMI 368 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court of Allahabad held that the assessee is not liable to pay tax under the Central Sales Tax Act for the assessment year 1974-75. The decision was based on the interpretation of Section 8(2-A) of the Act, emphasizing that the liability to tax is not applicable in the present case. The revision was allowed, and the Tribunal&#039;s order was set aside.</description>
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    <pubDate>Wed, 19 Feb 1992 00:00:00 +0530</pubDate>
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      <description>The High Court of Allahabad held that the assessee is not liable to pay tax under the Central Sales Tax Act for the assessment year 1974-75. The decision was based on the interpretation of Section 8(2-A) of the Act, emphasizing that the liability to tax is not applicable in the present case. The revision was allowed, and the Tribunal&#039;s order was set aside.</description>
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