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2011 (5) TMI 840 - GUJARAT HIGH COURTWhether Tribunal has erred in granting the benefit contained in Notification No.138/86 especially when the proviso V of the Notification No.138/86 clearly stipulates that the exemption contained in the Notification shall not apply to a manufacturer of paper and paper board who avails of the exemption under Notification No.175/86 – Held that:- manufacturer who had availed the benefit of notification No.175/86 and the manufacturer who availed of the benefit of notification No.138/86 being distinct legal entities, clause (v) would not be attracted, application is, accordingly, rejected
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