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1999 (4) TMI 60 - GUJARAT HIGH COURTExtract: .......ould be taxed on the basis of actual receipts only also do not give rise to any question of law as the primary findings on the basis of which the answer depends is a finding of fact. We, therefore, are satisfied that the order of the Tribunal rejecting the application under section 256(1) is not erroneous in any manner. The application is rejected.
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