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1996 (7) TMI 285 - CEGAT, NEW DELHIExtract: .......r era. Since this was clearly a major facilitation, the purpose would be defeated by putting a restrictive interpretation on the word ldquo dealer rdquo appearing in this Notification. On this count also I find that the Commissioners orders were correct. 11. emsp In the result, I upheld the Commissioner rsquo s orders and reject the Revenue appeal.
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