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1987 (3) TMI 127 - PATNA HIGH COURT
Extract:
....... be difficult to specify all goods coming into being specifically and, therefore, a residuary item can well be enacted. In my view, there is no substance in this submission. It is rejected accordingly. 49. For all the reasons, stated above, I find no merit in this application. It is dismissed accordingly with costs. Hearing fee rupees one thousand.