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1980 (1) TMI 7 - ALLAHABAD HIGH COURTExtract: .......iew of the retrospective amendment in the law, Jewellery became liable to assessment under the W.T. Act, and in this situation the case was one of escapement from assessment. It was a case of a mistake apparent on the face of the record which can be rectified under s. 35 of the W.T. Act. The petition, accordingly, fails and is dismissed with costs.
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