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2000 (1) TMI 204 - CEGAT, NEW DELHIExtract: ....... legislative intent in a taxing statute, but regard must be had to the clear meaning of the words. Applying the ratio of these decisions to the present case, we hold that the ad hoc exemption order dated 15-9-1992 clearly covers good quality coal only. 6. emsp In the light of the above discussion, we uphold the impugned order and reject the appeal.
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