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2004 (11) TMI 560 - HC - VAT and Sales TaxExtract: ......., the dealer to whom the goods were sold could not be a subsequent purchaser and form III-C(2) could not be issued in terms of rule 12B(7)(b) of the U.P. Sales Tax Act. For the reasons stated above, the order of the Tribunal is liable to be set aside. In the result, all the revisions are allowed. Order of Tribunal dated August 8, 1995 is set aside.
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