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2000 (1) TMI 44 - SUPREME COURT
Extract:
.......rity. In other words, the taxing authority cannot be heard to advance an argument that is contrary to that interpretation. The observations in paragraph 18 of the judgment in Bengal Iron Corporation s case 1993 90 STC 47 (SC), can, at best, apply only when a case of estoppel against a statute is made out. The civil appeals are dismissed with costs.
