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1992 (9) TMI 176 - AT - Income TaxExtract: .......es of Ballarpur Industries Ltd. and Century Spg. and Mfg. Co. Ltd. Following respectfully the aforesaid judgments of the Supreme Court, Karnataka and Bombay High Court and also the Tribunal, we uphold the order of the CST(A) as it is justified in law. There is no force in the ground taken by the revenue. 8. In the result, the appeals are dismissed.
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