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1982 (3) TMI 242 - ALLAHABAD HIGH COURTExtract: ....... the revising authority, in so far as the claim of the assessee for exemption under section 3-D(1) in respect of disputed purchases of notified commodities and Nepali rice are concerned, is set aside and it is referred back to the Sales Tax Tribunal for decision afresh on merits. In the circumstances of the case, there will be no order as to costs.
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