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1978 (12) TMI 171 - GUJARAT HIGH COURTExtract: ....... covered by entry 88 of Schedule II-Part A and that it is covered by entry 32 of Schedule II-Part A. In the result, we answer the question referred to us in the affirmative, that is to say, in favour of the assessee and against the revenue. State of Gujarat will pay the costs of this reference to the assessee. Reference answered in the affirmative.
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