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1977 (12) TMI 10 - BOMBAY HIGH COURTExtract: ....... Tribunal so far as the provisions of s. 12 were concerned. In this view of the matter, the Tribunal must be held to be justified in holding that s. 12 of the E.D. Act was not attracted in the instant case and the question referred to us is, therefore, answered in the negative and against the revenue. The revenue to pay the costs of this reference.
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