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2010 (1) TMI 1128 - ALLAHABAD HIGH COURTExtract: .......rcumstances of the case rather, it was open to the Revenue to file an appeal under section 10(2) of the U. P. Trade Tax Act but it did not do so. Consequently, the order dated July 12, 2002 and the notice dated March 11, 2002 issued under section 4A(3) are set aside. The eligibility certificate is restored to the assessee. This revision is allowed.
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