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2003 (5) TMI 484 - ALLAHABAD HIGH COURTExtract: .......February 5, 2001, addressed to the Commissioner of Trade Tax, U.P., Lucknow. In the said circular it has been provided that under section 4-B(2) of the Act such a dealer shall also be covered who got the notified goods manufactured on job-work. 6.. In view of above, I find no merit in the revision. It is, accordingly, dismissed. Petition dismissed.
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