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2017 (5) TMI 1277 - HC - VAT and Sales TaxInterim relief - recovery of dues - Inter-state sale - Section 3 of the Central Sales Tax Act - Specific bar contained in Section 7 of the U.P. VAT Act - Held that: - merely on account of pendency of a revision against it before this Court at the behest of the State the said aspect has been ignored and a contrary view has been taken giving protection only to the extent of 80% of the due amount. This in the view of this Court is not correct approach, consistency in such matters especially when the Bench in respect of the same assessee granted the relief in respect of an earlier assessment year on merits should have been maintained, if not, cogent reasons should have been given which do not exist in this case. Revision allowed - decided in favor of assessee.
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