High Court Validates 1986 Notification on Cash Security for Coal Imports u/s 19(3) of U.P. VAT Act 2008.

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....Whether notification dated 31.3.86 issued under the U.P. Sales Tax Act, 1948 can be treated to be notification u/s 19(3) of U.P. VAT Act, 2008 – Taking of cash security while importing coal at the time of issuing 'Form-38' - Held Yes - HC....