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2004 (4) TMI 555 - ALLAHABAD HIGH COURTExtract: .......ssis separately from different persons by issuing form III-A meaning thereby it undertook to resell them in the same form and condition. Having failed to do so, the liability to purchase tax on the purchases of body and chassis, under section 3-AAAA of the Act is clearly attracted. In view of the above the revision is allowed. No order as to costs.
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