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2000 (12) TMI 88 - RAJASTHAN HIGH COURTExtract: .......essee (respondent) on its counter sales to foreigners. Thus viewed, we do not find any merit in any of the contentions canvassed by learned counsel for the Revenue. Resultantly, this income-tax appeal being devoid of any merit is dismissed with no order as to costs. The impugned order of the Income-tax Appellate Tribunal (annexure 3) stands upheld.
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