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1995 (11) TMI 49 - RAJASTHAN HIGH COURTExtract: ....... to go into the merits of the case. The law has been amended with retrospective effect from the dates from which these incentives were introduced. In view of the amended provisions of section 28 of the Act relating to exemption of income from exports (item No. 27.3 above), the reference is answered in favour of the Revenue and against the assessee.
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