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1979 (12) TMI 144 - MADRAS HIGH COURTExtract: .......n both the cases would be cases of export transactions entered into by the respective assessees. They were, therefore, exempt from tax. The order of the Appellate Assistant Commissioner is therefore correct and the Board was wrong in interfering with the said order. The appeals are allowed with costs. Counsel s fee Rs. 125 in each. Appeals allowed.
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