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2004 (3) TMI 761 - KARNATAKA HIGH COURT
Extract:
.......it is a taxing statute. We therefore respectfully agree with the consistent and logical interpretation adopted by the Bombay and Calcutta High Courts and reject the interpretation put forth by the Revenue. 11. As a consequence, we find that the order of the Tribunal is in order and does not call for interference. The appeal is, therefore, rejected.