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    <title>2019 (8) TMI 171 - ALLAHABAD HIGH COURT</title>
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    <description>The Trade Tax Tribunal dismissed the appeal against the rejection of a claim for sales of a motor vehicle against Form III-A, citing collusion between the assessee and the purchasing dealer to evade tax liability. The Tribunal found that the issuance of sale letters indicated collusion, denying the benefit of Form III-A. Despite the assessee&#039;s reliance on the dealer&#039;s promise, the Tribunal upheld the decision, emphasizing the collusive nature of the transactions. The appeal was rejected, underscoring the significance of genuine transactions and the repercussions of collusion in tax matters.</description>
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    <pubDate>Wed, 31 Jul 2019 00:00:00 +0530</pubDate>
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      <title>2019 (8) TMI 171 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=383982</link>
      <description>The Trade Tax Tribunal dismissed the appeal against the rejection of a claim for sales of a motor vehicle against Form III-A, citing collusion between the assessee and the purchasing dealer to evade tax liability. The Tribunal found that the issuance of sale letters indicated collusion, denying the benefit of Form III-A. Despite the assessee&#039;s reliance on the dealer&#039;s promise, the Tribunal upheld the decision, emphasizing the collusive nature of the transactions. The appeal was rejected, underscoring the significance of genuine transactions and the repercussions of collusion in tax matters.</description>
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      <pubDate>Wed, 31 Jul 2019 00:00:00 +0530</pubDate>
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