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2008 (6) TMI 221 - KARNATAKA HIGH COURTExtract: .......applying the exemption granted in the aforesaid notification in favour of the respondent. For the aforesaid reason, we do not find any substantial questions of law as framed in this appeal (in respect of the concurrent finding recorded by the Tribunal) would arise for our consideration. The appeal is devoid of merits. Hence the appeal is dismissed.
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