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1984 (8) TMI 354 - ALLAHABAD HIGH COURTExtract: .......nue, but it failed to rebut the case of the assessee. 3. On the facts and circumstances of the case, I agree with the clear finding of the Tribunal that the assessee is neither a manufacturer nor an importer of the brass scrap and hence not liable to tax. 4. In the result, both the revisions are dismissed, and the parties will bear their own costs.
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