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2011 (7) TMI 1130 - KARNATAKA HIGH COURTExtract: .......ence. In that view of the matter, we do not see any merit in this appeal. 4. In the light of what we have stated above, the appeal is rejected. The substantial questions of law framed in this appeal are answered in favour of the assessee and against the revenue. However, the matter stands remitted to the Commissioner for determination of duty.
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