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2007 (4) TMI 644 - ALLAHABAD HIGH COURTExtract: .......he circular issued by the Commissioner of Trade Tax and, thereafter, liable to tax at 10 per cent in view of the decision of this court in the case of Allied Distillation Co., Moradabad v. Commissioner of Sales Tax 1995 UPTC 393 cannot be said to be unjustified and is accordingly, upheld. In the result, revision fails and is accordingly, dismissed.
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