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1997 (7) TMI 631 - ALLAHABAD HIGH COURTExtract: .......booking agency is called upon by the sales/trade tax authorities to show the relevant documents in connection with the goods-in-transit, then the former would be liable to produce the same before the latter. 31.. In the result, the petition fails and is dismissed subject to the finding recorded and observations made hereinabove. Petition dismissed.
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