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    <title>2013 (12) TMI 1692 - ALLAHABAD HIGH COURT</title>
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    <description>The court recalled the order and allowed the correction application in a case involving entry tax versus tax liability under the U.P. Value Added Tax Act, 2008. The delay in filing the revision was condoned, and the revision was dismissed as the imposition of entry tax liability on the assessee for purchasing goods from an unregistered dealer was deemed unwarranted due to the selling dealer being registered and all sales being tax compliant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=283052</link>
      <description>The court recalled the order and allowed the correction application in a case involving entry tax versus tax liability under the U.P. Value Added Tax Act, 2008. The delay in filing the revision was condoned, and the revision was dismissed as the imposition of entry tax liability on the assessee for purchasing goods from an unregistered dealer was deemed unwarranted due to the selling dealer being registered and all sales being tax compliant.</description>
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