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2009 (12) TMI 885 - ALLAHABAD HIGH COURTExtract: .......lso in the case of Commissioner of Trade Tax v. Shri Ram Food reported in 2004 UPTC 680. In the aforesaid view of the matter, I do not see any infirmity in the order of the Tribunal, which is otherwise also concluded by finding of fact which cannot be said to be perverse or without any basis. The revision lacks merit and is, accordingly, dismissed.
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