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    <title>2020 (3) TMI 250 - ALLAHABAD HIGH COURT</title>
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    <description>The Court ruled in favor of the manufacturer, a Public Limited Company, in a dispute regarding the imposition of entry tax on a transaction. The Court determined that the transaction was an interstate sale, as previously established in a separate case involving the purchaser. The Court emphasized the finality of the previous judgment on the nature of the sale and found that the Commercial Tax Tribunal erred in upholding the entry tax on the manufacturer. As a result, the Court set aside the Tribunal&#039;s order and allowed the revision in favor of the manufacturer.</description>
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      <link>https://www.taxtmi.com/caselaws?id=393106</link>
      <description>The Court ruled in favor of the manufacturer, a Public Limited Company, in a dispute regarding the imposition of entry tax on a transaction. The Court determined that the transaction was an interstate sale, as previously established in a separate case involving the purchaser. The Court emphasized the finality of the previous judgment on the nature of the sale and found that the Commercial Tax Tribunal erred in upholding the entry tax on the manufacturer. As a result, the Court set aside the Tribunal&#039;s order and allowed the revision in favor of the manufacturer.</description>
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      <pubDate>Wed, 26 Feb 2020 00:00:00 +0530</pubDate>
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