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2011 (4) TMI 1485 - GUJARAT HIGH COURTExtract: .......the observations of the Tribunal to give opportunity to the respondent to present their case, also would not give rise any question of law. In other appeals, the Tribunal has merely relied upon its previous order dated 8th January, 2009. Facts being similar, such appeals are also liable to be dismissed. In the result, all Tax Appeals are dismissed.
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