2005 (5) TMI 659

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....he Appellants. Mr. S. Borthakur, Adv. and Mr. Sunil Kumar Jain, Adv. for the Respondents. ORDER These Appeals are against the Judgment of the Allahabad High Court dated 21st January, 2000. The Respondent-Company were clearing their goods on the basis that they were leather sheets within the meaning of Section 14 of the Central Sales Tax Act. A show cause notice was issued to them claiming that ....