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1990 (5) TMI 13 - HC - Income TaxExtract: .......eposit did not belong to the assessee as the money remained as that of the consumer. On the return of the cylinders, the security deposit was refundable. Therefore, the same was not a revenue receipt. In our opinion, on the aforesaid conclusions of the Tribunal, no question of law arises and this petition is dismissed. No costs. Petition dismissed.
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