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1983 (8) TMI 41 - HC - Income TaxExtract: .......ale dealers. In the circumstances of the case, therefore, the Tribunal was justified in applying a G.P. rate of 6 on the sales for the respective years. Our answer to the question referred to this court is, therefore, in the affirmative and against the assessee. In the circumstances of the case, parties shall bear their own costs of this reference.
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