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2014 (9) TMI 1122 - HC - VAT and Sales TaxBenefit of section 4BB of the Act - the issue in the present case is identical to the case of AR. Rice Mills Pvt. Ltd. Versus Commissioner of Commercial Taxes, UP. Lucknow [2009 (11) TMI 861 - ALLAHABAD HIGH COURT], where it was held that The benefit of Sec 4BB is the statutory benefit and the assessees are entitled for the said benefit - Held that: - following the decision in the above case, all the revisions are restored back to the Tribunal to decide the issue denovo - revisions allowed.
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