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2009 (11) TMI 850 - ALLAHABAD HIGH COURTTurnover of manufactured goods "menthol" or as the case may be, "rice" sold to exporter through form "H". Held that:- In the assessment proceedings, the exemption on the basis of form H was wrongly granted by the assessing authority to the petitioner as the same was not a transaction in the course of export but was a local sale to an exporter.
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