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2004 (11) TMI 543 - ALLAHABAD HIGH COURTExtract: .......e business and does not come within the purview of dealer defined under section 2(c) of the Act. In the circumstances, in my opinion, Tribunal has rightly held that in respect of impugned transaction, opposite party was not a dealer and was not liable to tax under the U.P. Trade Tax Act. In the result, all the five revisions fail and are dismissed.
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