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1999 (5) TMI 585

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....fter referred to as "the Act") and is directed against an order dated December 2, 1997 passed by the Trade Tax Tribunal, Allahabad whereby it deleted an additional turnover assessed under section 21(2) of the Act. 2.. I have heard Sri. B.K. Pandey, learned Standing Counsel for the Commissioner revisionist and Sri Piyush Agrawal, learned counsel for the dealerrespondent. 3.. The respondent is a c....