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1976 (4) TMI 7 - GUJARAT HIGH COURTExtract: ....... number of years prior to the sale is not dislodged by the evidence on record and hence the land must be held to be agricultural land. Under these circumstances, we answer the question referred to us in the affirmative, that is, in favour of the assessee and against the revenue. The Commissioner will pay the costs of this reference to the assessee.
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