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2004 (10) TMI 598 - HC - VAT and Sales TaxExtract: .......ing Co. of India Lid. v. Commissioner of Commercial Taxes India Ltd., reported in 1983 U.P.T.C. 633 (SC) and in view of decision of this Court in the case of dealer itself reported in 2000 U.P.T.C. 149. 10. For the reasons stated above, I do not find any error in the order of Tribunal. 11. In the result, revision fails and is accordingly dismissed.
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