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    <title>2010 (5) TMI 905 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision, confirming the assessee&#039;s status as a commission agent and excluding inward freight from taxable turnover for the assessment year 1999-2000 under the U.P. Trade Tax Act. The Court found no error in the decision and dismissed the revenue&#039;s challenge for lacking merit.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision, confirming the assessee&#039;s status as a commission agent and excluding inward freight from taxable turnover for the assessment year 1999-2000 under the U.P. Trade Tax Act. The Court found no error in the decision and dismissed the revenue&#039;s challenge for lacking merit.</description>
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