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1998 (5) TMI 23 - GAUHATI HIGH COURTExtract: .......passed. If the statute cannot be given retrospective effect, withdrawing an order of approval of a society and withdrawing the same with retrospective effect is still on a weaker footing. The question as referred is answered in the affirmative, that is to say, in favour of the assessee and against the Revenue. The reference stands finally disposed.
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