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2006 (10) TMI 406 - ALLAHABAD HIGH COURTExtract: .......case. Thus, the orders of the Tribunal and the Commissioner of Trade Tax under section 4A(3) of the Act are not sustainable and are liable to be set aside. In the result, revision is allowed. Order of the Tribunal dated August 22, 1998 and the order of the Commissioner of Trade Tax dated January 8, 1997 under section 4A(3) of the Act are set aside.
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