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1975 (11) TMI 131 - ORISSA HIGH COURTExtract: .......d question is On the facts and in the circumstances of the case, the assessing officer was justified in assessing the turnover of sale of tractor parts and electric motors at 7 per cent. The assessee went unrepresented. We would accordingly direct parties to bear their own costs of the references. PANDA, J.-I agree. References answered accordingly.
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