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1992 (7) TMI 122 - ITAT HYDERABAD-BExtract: .......e onus of establishing that the conditions of taxability are fulfilled is always on the revenue and. . . . In our view, therefore, the Assessing Officer was not justified in assessing the appellant invoking the provisions of section 4(1)(a) of the G.T. Act. We therefore vacate the orders of the authorities below and allow the appeal of the assessee
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