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1968 (9) TMI 9 - SUPREME COURTAssess took salt pans on lease from the Government for 25 years, which was liable to be determined by notice on either side at the close of the sale/manufacturing season - assessee's leasehold interest was not an `asset' under cl. (e)(v) as it stood prior to its amendment by the Wealth-tax (Amendment) Act, 1964 - Revenue appeal dismissed
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