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1998 (12) TMI 47 - GUJARAT HIGH COURTExtract: .......said discussion, we answer the question referred to us in the negative, that is to say, in favour of the Revenue and against the assessee by holding that the firm was not entitled to continued registration for the part of the year on the basis of declaration made by it under s. 184(7), r/w r. 24 and Form No. 12. There shall be no order as to costs.
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