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    <description>Tax treated as payable after rejection of Form III-D on technical grounds was questioned for the purpose of computing interest under the Explanation to section 8(1) of the U.P. Trade Tax Act. The HC admitted the revision on that question of law, granted time for counter affidavit and rejoinder, and ordered that the matter be listed after expiry of the filing period. Recovery under the impugned order was stayed until the next date of listing.</description>
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