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1993 (3) TMI 367 - ALLAHABAD HIGH COURTExtract: .......ourt in the case of Jain Shudh Vanaspati Ltd., Ghaziabad and others v. State of U.P. and others, 1983 U.P.T.C. 198; M/s.Prakash Pipes Industries, New Delhi v. Commissioner Sales Tax, U.P., Lucknow, 1997 U.P.T.C. 328 and many other decisions which need not be referred in this judgment. 5. The revision is devoid of merit and is, accordingly rejected.
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