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1995 (12) TMI 347 - HC - VAT and Sales Tax

The Allahabad High Court dismissed revision petitions under section 11 of the U.P. Trade Tax Act filed by the Commissioner of Trade Tax. The dispute involved M/s. Ishwar Industries Ltd. not carrying out mining operations but assigning rights to M/s. Ishwar Mining and Industrial Corporation Pvt. Ltd. The Tribunal's directions were upheld as legally correct. The petitions were dismissed.

 

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