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1999 (8) TMI 5 - SC ORDERWhether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the value of the stock-in-trade does not require to be included in the net wealth for the purpose of determining the wealth-tax liability of the assessee-company - question of law arise - hence tribunal is directed to state the case and refer the above question of law to the High Court
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