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1979 (4) TMI 151 - MADRAS HIGH COURTExtract: ....... provision like this intended to help small traders should not be strictly construed . On the facts of this case, we are satisfied that the Tribunal has acted properly in giving the benefit of the provisions of section 7 to the assessee in the present case. The revision fails and is dismissed. There will be no order as to costs. Petition dismissed.
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