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2006 (7) TMI 323 - SC - VAT and Sales TaxWhether direction declaring clause (c-1) of sub-section (1) of section 3A of the U.P. Trade Tax Act, 1948 inserted by U.P. Act No. 31 of 1995 of imposing sales tax on the sale of lotteries was ultra vires? Held that:- The learned Senior Counsel appearing for the respondent fairly concedes that respondents would not claim any refund of the tax, already paid but they would not be liable to pay any further tax. Appeal is dismissed. Neither the State will be liable to refund the tax, already collected nor collect any further tax for the period prior to the date of the judgment.
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