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2013 (6) TMI 789 - HIMACHAL PRADESH HIGH COURTExtract: .......ions of Income Tax Act, appropriate Authority has made distinction between Roller Flour Mills and Flour Mills/Rice Mills. As such, in absence thereof, we find no reason to differ from the opinion recorded by the Tribunal in paragraph 12 that the circular, pressed into service by the appellant, will be of no avail to the appellant. Hence, dismissed.
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