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1996 (3) TMI 114 - ALLAHABAD HIGH COURTExtract: .......es has not been disturbed by the Tribunal, hence, there was no question of allowing the claim of sales tax. Whether the assessee was following the mercantile system or not was not relevant at all when there were no sales. Hence, we answer the question in the negative, i.e., in favour of the Department and against the assessee. No order as to costs.
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