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1997 (9) TMI 586 - MADRAS HIGH COURTExtract: .......he order of the assessing officer, who had held that the sales were taxable at multi-point rate. 2.. The findings arrived at by the Commissioner are findings of fact and are plausible on the evidence available on record. We find no error of law in the order impugned, calling for our interference. The appeal is dismissed. No costs. Appeal dismissed.
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