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1989 (9) TMI 96 - DELHI HIGH COURTExtract: ....... what we are really called upon to do in this case is to interpret section 5 and other relevant provisions of the Act. Section 5 makes it clear that expenditure incurred in any shop, which is not owned or managed by the person who carries on the business of the hotel, is exempt from tax. We find no merit in this petition. The petition is dismissed.
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