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1993 (7) TMI 50 - GUJARAT HIGH COURTExtract: .......ble entity. In our opinion, the Tribunal was right in holding that the GPCS is not a separate taxable entity and in dismissing the appeal filed by the Revenue. We, therefore, answer the questions referred to us in the affirmative, that is, against the Revenue and in favour of the assessee. Reference is disposed of accordingly. No order as to costs.
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