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1976 (4) TMI 28 - GAUHATI HIGH COURTExtract: ....... circumstances we hold that on the facts and in the circumstances of the case the learned Tribunal was not legally correct in applying the provisions of the Explanation to section 271(1)(c) of the Act. Accordingly, we answer the question referred in the negative and against the department. We, however, make no order as to costs. LAHIRI J.--I agree.
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