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1980 (10) TMI 56 - GUJARAT HIGH COURT
Extract:
.......he sale. In the light of the discussion set out hereinabove, we hold that the land was agricultural land in character at the date of the sale and, therefore, the question referred to us must be answered in the negative, that is, in favour of the assessee and against the revenue. The Commissioner will pay the costs of this reference to the assessee.