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2006 (8) TMI 573 - ALLAHABAD HIGH COURTExtract: .......he purview of section 22 of the Act. Reliance is placed on the Division Bench decision of this court in the case of Concrete Spun Pipe Works v. The Sales Tax Officer, Sector-V, Kanpur reported in 1969 24 STC 48. In the circumstances, I do not find any error in the order of the Tribunal. In the result, revision fails, and is, accordingly, dismissed.
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