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1974 (7) TMI 112 - CALCUTTA HIGH COURTExtract: ....... not be entitled to the rebate. In view of the Supreme Court s decision, the assessment is not in accordance with law. I, therefore, set aside the order of assessment as also the appellate order. The rule is made absolute. There will be no order as to costs. The security already filed is permitted to be withdrawn after two months. Petition allowed.
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