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1993 (3) TMI 318 - SC - Income TaxWhether on the facts and in the circumstances of the case, the Tribunal was right in holding that the receipt of Rs.1,38,577 realised @1 per bilty per customer through the bills and credited to a separate account called ’DHARMADA’ was not assessable to tax as revenue receipt? Held that:- Appeal allowed. This was a proper case where the High Court ought to have directed the Tribunal to state the said question under Section 256(2) of the Act - the judgment and order of the High Court is set aside and the application filed by Revenue under Section 256(2) is allowed.
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