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May 09 1988

State of U.P. and anr. Vs. Haji Ismail Noor Mohammad and Co.

Court : Supreme Court of India

Decided on : May-09-1988

Subject : Sales Tax

Acts : Uttar Pradesh Sales Tax Rules, 1948 - Rule 25-A(5); Uttar Pradesh Taxation Laws (Amendment and Validation) Act, 1978; Uttar Pradesh Sales Tax Act, 1948 - Sections 4-B

Reported in : AIR1988SC1409; JT1988(2)SC468; 1988(1)SCALE1050; (1988)3SCC398; [1988]Supp1SCR261; [1988]70STC101(SC); 1988(2)LC256(SC)

1. This appeal by certificate, preferred by the State of U.P. against the Judgment, dated, 3.1.1973 of the Allahabad High Court in W.P. No. 4225/1971, raises a short question whether the Rule 25-A(5) of the U.P....

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