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1984 (4) TMI 257 - BOMBAY HIGH COURTExtract: .......t exigible to tax. In the case of Automobile Products of India Limited 1983 52 STC 314, a similar view has been taken after pointing out the decision in Ramkrishan Kulwantrai s case 1979 44 STC 117. The question referred to us, therefore, will have to be answered in the negative and in favour of the department. Respondent-assessee to pay the costs.
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