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1993 (1) TMI 258 - GUJARAT HIGH COURTExtract: .......ujarat Sales Tax Act read with rule 49 of the Gujarat Sales Tax Rules contemplates reasons to be given while disposing of an application for remission of tax. In the result, the question under reference is answered in the negative i.e., against the Revenue and in favour of the assessees with no order as to costs. Reference answered in the negative.
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