2008 (12) TMI 705

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..... 1 of the U.P. Trade Tax Act, 1948 for the assessment year 1993-94. The questions of law referred to are as under: (a) Whether the Trade Tax Tribunal was legally justified to hold that for the year in question the dealer was entitled for full exemption from the tax under section 4A of the U.P. Trade Tax Act, 1948 despite the investment of the unit was below 50 crores and from the impugned yea .....

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