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1970 (8) TMI 65 - PUNJAB AND HARYANA HIGH COURTExtract: .......ons are, therefore, accepted and the assessing authority is directed to amend the impugned orders in so far as they relate to cotton seeds, in the light of the observations made above, that is, considering cotton seeds as oilseeds. Since the point involved was not free from difficulty, I leave the parties to bear their own costs. Petitions allowed.
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