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2005 (8) TMI 729 - AT - Income TaxExtract: .......to recover its dues, the turnover charges payable by the assessee is certainly a cess or duty to be payable under the law. We, therefore, do not find ourselves in agreement with the order of the CIT(A). Accordingly, we, set aside the order of the CIT(A) and restore that of the Assessing Officer. 9. In the result, appeals of the revenue are allowed.
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