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1988 (11) TMI 33 - HC - Income TaxExtract: ........ This gives the value of about Rs. 20 per kg. On this basis, the value of 700 kgs. of yarn will be Rs. 14,000. On the basis of the aforesaid finding, we are of the opinion that the Tribunal correctly sustained the relief. Accordingly, we answer the question in the affirmative, i.e., against the Revenue, leaving the parties to bear their own costs.
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