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1987 (4) TMI 323 - CEGAT, NEW DELHIExtract: .......e said earlier decision. 6. emsp Following the said earlier decision cited above we held that in the present cases also no handloom cess was payable by either of the respondents. Accordingly we uphold the orders of the Appellate Collector in both matters and dismiss these appeals. Notice dated 30-12-1981 mentioned earlier is accordingly discharged.
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