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2013 (4) TMI 151 - ALLAHABAD HIGH COURTCompounding under section 7-D of U.P Trade Tax Act - assessment framed under Rule 41(8) r.w.s. 7-D wherein AO has demanded a tax @ 1% towards State Development Tax - Held that:- As decided in M/s Systematic Conscom Limited versus State of U.P & Others [2009 (3) TMI 872 - ALLAHABAD HIGH COURT] the State Development Tax cannot be levied and realize from the contractors who have opted for compounding under section 7-D of the U.P Trade Tax Act. Thus merit in the contention of the petitioner that the State Development Tax could not levied upon it. In favour of assessee.
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