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1996 (6) TMI 83 - GAUHATI HIGH COURT
Extract:
.......f. In the present case, the Tribunal had come to the conclusion after appreciating the fact that the factory was used for some period. In our opinion, the Tribunal was right in holding that view. In view of the above, we answer the questions Nos. 2 and 3 in the affirmative, in favour of the assessee and against the Revenue. S. B. Roy J. ---I agree.