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2000 (7) TMI 508 - CEGAT, KOLKATAExtract: .......ng seen by way of exemption was by any process of intendment, to be taken as having been always impliedly there. So, it cannot be said that the period prior to the amendment ought to be covered by the amendment brought about subsequently. As such, in view of the foregoing, we do not find my merits in the appellants rsquo case and reject the appeal.
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