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2005 (5) TMI 634 - ALLAHABAD HIGH COURTExtract: .......ny business in the relevant assessment year, in view of the above discussion the order of the Tribunal confirming the assessment order cannot be sustained and the order of the Tribunal is set aside and the revision is allowed. It is held that there was no taxable turnover in the relevant assessment year. No order as to costs. In favour of assessee.
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