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2018 (4) TMI 1775 - ALLAHABAD HIGH COURTMaintainability of appeal - HELD THAT:- Whether the tax imposed by rejecting the Form III-D's on technical grounds can be treated to be the tax admittedly payable by a dealer as defined in the Explanation appended to Sub-section (1) of Section 8 of the U.P. Trade Tax Act, for the purposes of computation of interest under the said sub-section? The present revision is admitted on the question of law.
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