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1994 (3) TMI 185 - AT - Income TaxExtract: .......f Health Services (PDE) Bombay . 17. emsp In view of our findings in terms of these clarifications given by the Director of Health and enormous evidence placed by the importers and taking into consideration, the salient law laid down by the Hon rsquo ble Supreme Court in the noted cases. The appellant succeeds in the appeal and the same is allowed.
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