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1979 (4) TMI 144 - ALLAHABAD HIGH COURTExtract: .......e in common parlance. Labels are not called laces in common parlance. The view taken by the revising authority cannot be sustained. The revision is allowed. A copy of this order will be sent to the revising authority under section 11(8) of the Act. As none has appeared on behalf of the assessee there shall be no order as to costs. Petition allowed.
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