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1998 (4) TMI 560 - KARNATAKA HIGH COURTExtract: .......oncluded. He relied on the Judgement in APPROPRIATE AUTHORITY AND OTHERS v. MASS TRADERS PVT. LTD. AND OTHERS (202 ITR 741) and the Judgements in W.A. No. 791/93 and W.A. No. 788/93. The facts of those cases are quite different than the present case. Therefore, we do not see any grounds to interfere. Accordingly, these Writ Petitions are dismissed.
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