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2011 (11) TMI 780 - GUJARAT HIGH COURT
Extract:
........ out of the said collection and passes on 8 paise per unit to the Government in the form of electricity duty, to our mind, would make no difference. This question is, therefore, not required to be considered.” 5. In the result, Tax Appeal is admitted for consideration of Questions A and B only. 6. To be heard with Tax Appeal No.1829 of 2009.