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1982 (1) TMI 12 - CALCUTTA HIGH COURT
Extract:
.......e view we have taken, we are, therefore, of the opinion that the majority of the members of the Tribunal arrived at the correct conclusion and the question must, therefore, be answered in the affirmative and in favour of the Revenue. In the facts and circumstances of the case, parties will pay and bear their own costs. SUHAS CHANDRA SEN J.-I agree.