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2006 (11) TMI 560 - ALLAHABAD HIGH COURTExtract: .......f the land, plant and machines installed running into lakhs of rupees to be exact 14.25 lakhs. The court is satisfied that exemption under section 4A is not contemplated for such assessees and any concession to the contrary would frustrate the very purpose for which section 4A has been added. The present trade tax revision is accordingly dismissed.
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