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2006 (4) TMI 100 - RAJASTHAN HIGH COURTExtract: .......charging of his duty has been found by the Tribunal to be in favour of the assessee. The finding recorded in this context is a finding of fact and does not give rise to any question of law. Accordingly, we hold that the statement of case referred by the Tribunal does not give rise to any question of law at all, and the same is accordingly returned.
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