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1980 (9) TMI 27 - MADHYA PRADESH HIGH COURTExtract: ....... has been laid down by the Gujarat High Court is consistent with the commercial practice and custom of the trade and is not shown to be contrary to the provisions of the Act. In our opinion, therefore, the answer to the question referred to us is in the affirmative and in favour of the assessee. Parties shall bear their own costs of this reference.
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