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1976 (11) TMI 34 - HC - Income TaxExtract: .......operation to the amendment and has further provided that the substituted provision shall be deemed to have always been in force. This view also receive support from the decision of the Supreme Court in Commercial Tax Officer v. Sri Venkateswara Oil Mills 1973 32 STC 660. The question referred to us is, therefore, answered in the negative. No costs.
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