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2014 (1) TMI 1671 - HC - VAT and Sales TaxExtract: .......e opinion that the sale in question is covered under clause (4) of section 17(iii)(b) of the U. P. Krishi Utpadan Mandi Adhiniyam, 1964. Therefore, it is the petitioner/purchaser, who is liable to pay the market fee as levied. No interference is warranted in order passed by the revisional authority. 64. In the result the writ petition is dismissed.
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