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2002 (6) TMI 527 - HC - Central ExciseExtract: .......4) 92 STC 110, and State of M.P. v. G.S. Dall and Floor Mills (SC) - (1991) 187 ITR 478, but we do not consider it appropriate to go through those judgments, since the controversy is squarely covered by the judgment of the Supreme Court referred to above. For the reasons given hereinabove, all the writ petitions are dismissed. No order as to costs.
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