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    <title>1994 (12) TMI 328 - ALLAHABAD HIGH COURT</title>
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    <description>The Sales Tax Tribunal&#039;s order was set aside in a case involving the interpretation of Section 3-G of the U. P. Sales Tax Act. The revision petitions challenged the imposition of additional taxes on a public limited company engaged in sugar manufacturing for alleged misuse of purchased goods. The judgment emphasized the binding nature of government letters and circulars, supporting the revisionist&#039;s entitlement to concessional rates under Section 3-G (1). The Tribunal&#039;s failure to consider the binding nature of the circulars led to the allowance of the revision petitions, annulling the assessing officer&#039;s tax imposition under Section 3-G (3) for the revisionist.</description>
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    <pubDate>Fri, 23 Dec 1994 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=174222</link>
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