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1995 (1) TMI 340 - BOMBAY HIGH COURTExtract: .......uly 1, 1981). These items would therefore fall under the residuary entry 102 of Part II of Schedule C to the Act. 5.. In the premises, the above question referred to us is answered in the affirmative and in favour of the Revenue. 6.. In the facts and the circumstances of the case, we make no order as to costs. Reference answered in the affirmative.
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