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1995 (1) TMI 339 - MADHYA PRADESH HIGH COURTExtract: .......decision of the Supreme Court in Mulakh Raj Nand Lal s case 1982 50 STC 101. 7.. The question is answered in the affirmative, i.e., in favour of the assessee and against the Revenue. 8.. A copy of this order under the signature of the Registrar and seal of the High Court be transmitted to the Board of Revenue. Reference answered in the affirmative.
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