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2022 (4) TMI 1355 - ALLAHABAD HIGH COURTValuation - freight charges which was realized in the bills separately - will form part of the turnover ignoring the decision of the Apex Court in the case of S/s India Meters Ltd. Vs. State of Tamilnadu [2010 (9) TMI 878 - SUPREME COURT] or not? - HELD THAT:- The Tribunal, while allowing the appeal of the revisionist, has relied upon the judgement rendered in the case of S/s India Meters Limited [2010 (9) TMI 878 - SUPREME COURT], which is applicable to the State of Tamilnadu and not in the case of State of Uttar Pradesh. This court concerned in this matter with the provisions of U.P. Act, which shall fall for consideration before the Tribunal also. No question of law arises as the matter is concluded by finding of fact - Revision dismissed.
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