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2017 (7) TMI 1065 - HC - VAT and Sales TaxLevy of purchase tax - wheat - non-filing of form III-C-1 - Section 3-D sub Section 7 of U.P. Sales Tax Act, 1948 - Held that: - It is admitted that Form III-C-1 was not submitted by revisionist and therefore liability of tax has been levied upon Assessee - In absence of Form III-C, Revenue has right to levy tax upon revisionist - revision dismissed - decided against assessee.
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