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1963 (9) TMI 57 - PUNJAB & HARYANA HIGH COURT
Extract:
....... factory is just as material as the absence of a stock register in the case of an ordinary merchant. I am therefore of the opinion that the question referred to us must be answered in the affirmative. The Commissioner will have his costs from the assessee. Counsel's fee ₹ 250. A.N. GROVER J.--I agree. Question answered in the affirmative.