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1997 (9) TMI 55 - PUNJAB AND HARYANA HIGH COURTExtract: .......see together with non-licensee partners to run a liquor business cannot be treated to be a genuine firm under section 185(1) of the Act inasmuch as there was a breach of rule 7 of the Punjab Liquor Licence Rules, 1956. Following the aforesaid view, the question is answered in the negative, i.e., in favour of the Department and against the assessee.
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