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1977 (1) TMI 55 - ITAT DELHIExtract: .......ordance with the provisions of the Act and Rules, he was not bound to accept the same and give relief to the dealer on the basis thereof. I think that no question of law arises out of the order of learned District Judge dated 2nd April,1976. I, therefore, I refuse to draw up the statement of case and refer question of law to the Hon ble High Court.
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