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1992 (9) TMI 60 - HC - Income TaxExtract: .......termining the amount of consideration for the goods in the case of dealing in country spirit in terms of the provisions of the Bihar and Orissa Excise Act and the Rules framed thereunder. For the reasons aforementioned, I am in full agreement with the view of my learned brother that income-tax is now payable on the cost price of the country spirit.
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