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The question for consideration is Whether the consignment of goods seized is that of "Tasla" or "Ghamella" and Whether on the relevant date of seizure "Ghamella" was exempted from taxation.

Shanti Prime Publication Pvt. Ltd.

Goods in Transit — Seth Prasad Agro Private Limited Through Its Director Vs. State of U.P. & Ors. — [2018] 2 TAXLOK.COM 215 (Allahabad)


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