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1992 (11) TMI 84 - PUNJAB AND HARYANA HIGH COURTExtract: .......he Act and hence also under entry 23 of the First Schedule of the Industries (Development and Regulation) Act, 1951. Both the questions referred are, therefore, answered in the negative, against the Revenue and in favour of the assessee and this reference is disposed of accordingly. In the circumstances, however, there will be no order as to costs.
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