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1997 (4) TMI 159 - CEGAT, NEW DELHIExtract: .......nputs lying in stock is sufficient and no further declaration is required under Rule 57H(1)(A). rdquo In the circumstances, I hold that it is a fit case for reference. 6. emsp Registry is directed to make a statement of the facts of the case for reference to the jurisdictional High Court. The reference application is disposed of in the above terms.
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