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2008 (2) TMI 350 - HIGH COURT ALLAHABAD
Whether the Banks are liable to pay trade tax under U.P. Trade Tax Act, 1948 for renting Lockers - whether Lockers are "goods" and right to use Locker can be said to be "transfer of right to use any goods" attracting liability of tax under the Act – held that locker facility provided by bank to keep valuables in a safe place is a “service” and “sale” element is not involved – hence bank is not liable to pay trade tax