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2004 (12) TMI 694 - HC - VAT and Sales TaxExtract: ....... Commissioner of Trade Tax, reported in 1999 U.P.T.C. 1038 and the recent decision given by the Division Bench in the case of Pankaj Gas Cylinder Ltd. v. State of UP., reported in 2003 U.P.T.C. 499. 7. Following the aforesaid decision, the present revision have no force. 8. In the result, all the three revisions fail and are accordingly, dismissed.
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