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2006 (7) TMI 616 - KARNATAKA HIGH COURTExtract: .......tion would not by itself come to the rescue of an assessee in the matter of levy particularly in the light of the factual price of higher value by the assessee. On facts, we find that the authorities are justified in passing the impugned orders. In these circumstances, questions of law are answered against the assessee and in favour of the Revenue.
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