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2004 (5) TMI 568 - HC - VAT and Sales TaxExtract: .......s and controversy involved in that case. The Supreme Court was not considering of interpreting a taxing entry under the U.P. Sales Tax Act. In the result the order of the Tribunal on this point cannot be sustained. The revision is allowed as observed above. The Tribunal shall pass a consequential order under section 11(8) of the U.P. Sales Tax Act.
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