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2004 (8) TMI 744 - KARNATAKA HIGH COURTExtract: .......rchase price even if the same is paid by the purchaser to the seller. 17. In view of this settled legal position, we are of the view that the question of law raised by the petitioners requires to be answered against the revenue and in favour of the assessee. 18. In the result, petitions fail and accordingly, they are dismissed. Ordered accordingly.
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