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1980 (10) TMI 57 - GUJARAT HIGH COURT
Extract:
.......held that the land was agricultural in character at the time when it was sold on March 17, 1967, by the assessee and his two co-owners. Under these circumstances, the question referred to us is answered in the negative, that is, in favour of the assessee and against the revenue. The Commissioner will pay the costs of this reference to the assessee.