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    <title>2016 (7) TMI 587 - ALLAHABAD HIGH COURT</title>
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    <description>The Court allowed the revision, setting aside the orders of the Assessing Authority and the Tribunal. It held that since the seller did not claim exemption and the buyer paid the tax, no additional liability could be imposed on the buyer. The Court clarified the application of Section 6(2) of the Central Sales Tax Act, emphasizing the significance of dealer exemptions and tax payments in determining liabilities for inter-State sales.</description>
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      <description>The Court allowed the revision, setting aside the orders of the Assessing Authority and the Tribunal. It held that since the seller did not claim exemption and the buyer paid the tax, no additional liability could be imposed on the buyer. The Court clarified the application of Section 6(2) of the Central Sales Tax Act, emphasizing the significance of dealer exemptions and tax payments in determining liabilities for inter-State sales.</description>
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