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1986 (9) TMI 395 - ALLAHABAD HIGH COURTExtract: .......he Honourable Supreme Court held that on account of the restriction imposed by the statute there was no sale and as such no tax was leviable. We are not concerned with the controversy involved in that case in the present petition. In the result the writ petition is dismissed under Chapter XXII, rule 2 of the Rules of Court. Writ petition dismissed.
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