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1963 (2) TMI 43 - CALCUTTA HIGH COURTExtract: .......owed to remain. This argument is not very well conceived. The petitioner was no doubt taxed on timber. After he manufactured firewood from timber, there was no reason to escape assessment on the manufactured commodity. All the three arguments made by Mr. Panda fail and this Rule is discharged. I, however, make no order as to costs. Rule discharged.
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