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1992 (2) TMI 354 - ORISSA HIGH COURTExtract: .......ssue of C forms, and payment of concessional rate of tax. When the matter goes back to the Tribunal for disposal under section 24(5) of the Act, the Tribunal shall consider the matter afresh keeping in view the position of law indicated by us. The reference is accordingly answered. No costs. S.K. MOHANTY, J.-I agree. Reference answered accordingly.
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