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1988 (12) TMI 45 - CALCUTTA HIGH COURTExtract: .......iew of the rising trend of the prices in the market throughout the period. We are, therefore, of the view that, the Tribunal came to a correct conclusion and that it does not call for any interference. We answer this question in this reference in the affirmative, against the assessee and in favour of the Revenue. There will be no order as to costs.
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