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1977 (6) TMI 50 - MADHYA PRADESH HIGH COURTExtract: .......d Deputy Commissioner also had no sufficient reasons for upholding the assessment made by the assessing authority. In the result, this appeal is allowed and the order in the first appeal is set aside and the case is remanded to the assessing authority for providing relief to the appellant by not taxing him on account of the value of the gunny bags.
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