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1989 (1) TMI 15 - DELHI HIGH COURTExtract: .......b) is a finding of fact. The finding that 36 per cent. of the assessee s turnover pertained to export sales and apportionment should be made accordingly is also a finding of fact. Consequently, no question of law arises out of the Tribunal s order dated April 19,1980. The application is, accordingly, rejected. However, we make no order as to costs.
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