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2009 (8) TMI 1162 - ALLAHABAD HIGH COURTExtract: .......ar price under the Levy Sugar Price Equalization Fund Act, 1976 has been considered and decided against the department by this Court in I.T.R.176 of 1988. Commissioner of Income tax Lucknow Vs. M/s Dhampur Sugar Mills Limited, Bijnor, decided on 9-3-2005. Therefore, appeal does not raise any substantial question of law. It is dismissed accordingly.
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