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1997 (4) TMI 472 - ALLAHABAD HIGH COURTExtract: .......urt, we are of the view that the respondents are bound by that decision so long as that decision holds the field. 5.. For the above reasons, the petition succeeds and is allowed declaring that no trade tax would be levied by the respondents on the kapoori tobacco for the assessment years 1989-90 and 1992-93 against the petitioner. Petition allowed.
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