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1975 (11) TMI 150 - ALLAHABAD HIGH COURTExtract: ....... any proceedings under this Act, whichever is greater. For the reasons discussed above, we answer the two questions referred in the affirmative in favour of the assessee and against the Commissioner, Sales Tax, U.P. We assess the costs payable by the Commissioner of Sales Tax, U.P., to the assessee at Rs. 100. Reference answered in the affirmative.
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