2008 (12) TMI 705

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Full Text of the Document

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.... the assessee. This revision has been filed by the State under section 11 of the U.P. Trade Tax Act, 1948 for the assessment year 1993-94. The questions of law referred to are as under: (a) Whether the Trade Tax Tribunal was legally justified to hold that for the year in question the dealer was entitled for full exemption from the tax under section 4A of the U.P. Trade Tax Act, 1948 despite the ....