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1974 (8) TMI 96 - MADRAS HIGH COURTExtract: .......x. In the instant case, the error was not on the scope of the law vis-a-vis entries 7(a) and (b) in Schedule II of the Act but the error lay on the assessee not placing the necessary facts and establishing that he was entitled to the charge only at the concessional rate under entry 7(b). On that view the appeal is allowed. No costs. Appeal allowed.
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