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1994 (10) TMI 16 - GUJARAT HIGH COURTExtract: .......er the principles enunciated by this court referred to above, the interest was not leviable as the same did not come within the purview of section 216 of the Act. We, therefore, answer the question referred to us in the affirmative in favour of the assessee and against the Revenue. Reference stands disposed of accordingly with no order as to costs.
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