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2003 (7) TMI 675 - ALLAHABAD HIGH COURTExtract: ....... increase the process of manufacturing. The Tribunal has also observed that in case it is found that the dealer is not using the polythene thus manufactured, the necessary and proper steps may be taken by the department against the dealer. I do not find any error in the order of the Tribunal. The revision is dismissed summarily. Petition dismissed.
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