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    <title>1998 (11) TMI 657 - ALLAHABAD HIGH COURT</title>
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    <description>The Trade Tax Tribunal&#039;s decision was overturned in a case involving jurisdiction under the U.P. Sales Tax Act. The Tribunal&#039;s actions in reviewing assessment orders and determining taxability in a works contract were deemed improper. The Tribunal&#039;s decision to allow an appeal without the dealer&#039;s presence or record submission was also criticized. The Commissioner&#039;s revision petitions were successful, leading to the setting aside of the Tribunal&#039;s order and a directive for further proceedings in line with the judgment.</description>
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      <link>https://www.taxtmi.com/caselaws?id=173596</link>
      <description>The Trade Tax Tribunal&#039;s decision was overturned in a case involving jurisdiction under the U.P. Sales Tax Act. The Tribunal&#039;s actions in reviewing assessment orders and determining taxability in a works contract were deemed improper. The Tribunal&#039;s decision to allow an appeal without the dealer&#039;s presence or record submission was also criticized. The Commissioner&#039;s revision petitions were successful, leading to the setting aside of the Tribunal&#039;s order and a directive for further proceedings in line with the judgment.</description>
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