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2013 (1) TMI 696 - ALLAHABAD HIGH COURTTaxability on Opium - interest imposed under section 8(1) of the U.P. Trade Tax Act, 1948 - Held that:- Opium grown by the cultivators is taxable item to trade tax. See Vishnu Agencies Pvt. Ltd.[1977 (12) TMI 118 - SUPREME COURT OF INDIA] nd Coffee Board, Karnataka [1988 (5) TMI 338 - SUPREME COURT OF INDIA]. The charging of the interest is mandatory. When it is so, then there is no merit in the revisions filed by the Narcotic Department for the wavier of the interest. So, by upholding the impugned orders passed by the Tribunal, all the revisions in question are hereby dismissed.
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