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2003 (9) TMI 730 - ALLAHABAD HIGH COURTExtract: .......yog v. Commissioner of Sales Tax reported in 1992 UPTC 554, and in the case of Commissioner, Sales Tax v. Alka Griha Udyog, Bareilly reported in (1999) 38 STI 208. Respectively, following the above judgments of this Court, the view taken by the Tribunal is upheld. 3.. Both the revisions lacks merit and are accordingly dismissed. Petition dismissed.
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