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1990 (8) TMI 80 - ORISSA HIGH COURTExtract: .......annot be carried on as a trade. Merely because there is nationalisation of kendu leaves, it cannot lead to an irresistible inference that the business has been closed. In view of this, we agree with the Tribunal that a question of law does not arise out of the same. In the result, the application is dismissed. No costs. J. M. MAHAPATRA J. -I agree.
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