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    <title>2003 (4) TMI 81 - ALLAHABAD High Court</title>
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    <description>The court allowed the writ petition, quashing the orders holding the petitioner liable under Section 206C of the Income-tax Act for not collecting tax at source. The court relied on the CBDT circular, stating that the maximum retail price fixed by the State Government should be considered the sale price under Section 206C. As a result, the impugned orders were set aside, and the respondents were prohibited from enforcing them.</description>
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      <title>2003 (4) TMI 81 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=11789</link>
      <description>The court allowed the writ petition, quashing the orders holding the petitioner liable under Section 206C of the Income-tax Act for not collecting tax at source. The court relied on the CBDT circular, stating that the maximum retail price fixed by the State Government should be considered the sale price under Section 206C. As a result, the impugned orders were set aside, and the respondents were prohibited from enforcing them.</description>
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      <pubDate>Thu, 17 Apr 2003 00:00:00 +0530</pubDate>
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