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Liquor Traders Exempt from Section 206-C of Income Tax Act Due to MRP Set by UP Excise Commissioner.

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Full Text of the Document

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....TCS u/s 06C - Liquor trade - MRP was fixed by the Excise Commissioner u/s 41(e)(iii) of the U.P. Excise Act, 1910, petitioners are excluded from the provisions of Section 206-C - HC....

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