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1997 (2) TMI 497 - ALLAHABAD HIGH COURTExtract: .......t of Rs. 1,29,626 is added to Rs. 2,25,000 representing the total value of the share of the three partners, then the investment exceeds Rs. 3 lakhs and, therefore, the order passed by the Commissioner, Trade Tax, under section 4-A(3) of the U.P. Trade Tax Act is bad in law. For these reasons, the revision fails and is dismissed. Petition dismissed.
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