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1987 (12) TMI 115 - CEGAT, NEW DELHIExtract: ....... by the appellants should be taken to be the correct date. We, therefore, allow the appeal by remand and direct the lower authority to decide the matter de novo in the above terms. We also direct the Collector while deciding the case will take into consideration the plea made in regard to the sales made to certain class of buyers on contract price.
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