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2000 (7) TMI 6 - PUNJAB AND HARYANA HIGH COURTExtract: .......rming the appellate order. Therefore, I do not find any valid ground to entertain this appeal more so because in I. T. C. No. 81 of 1999 (CIT v. Bharat Rice Mills 2001 250 ITR 584), the court has already declined the Revenue s prayer for directing the Tribunal to refer similar questions for the opinion of this court. Hence, the appeal is dismissed.
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