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2006 (8) TMI 576 - ALLAHABAD HIGH COURTExtract: .......ity of the Finance Act, 2000 by which section 9(2B) has been inserted with retrospective effect has been upheld. Under the aforesaid provision, interest can be charged under the Central Sales Tax Act, 1956. For the reasons stated above, all the three revisions have no merit. In the result, all the three revisions fail and are accordingly dismissed.
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