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1999 (11) TMI 20 - GUJARAT HIGH COURTExtract: .......al is not required to be interfered with. We are of the opinion that so far as the final conclusion is concerned, no interference is called for. However, in view of the above facts and circumstances, our answer would be in the negative, i.e., in favour of Revenue. Appeal stands disposed of accordingly. Under the circumstances, no order as to costs.
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