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1981 (2) TMI 205 - DELHI HIGH COURTExtract: .......able to tax under the Central Act is erroneous and needs correction. To such a situation, provisions of section 20(3) of the local Act alone would be applicable. In that view of the matter, we would allow the appeal and set aside the order of the learned single Judge and dismiss the writ petition. There will be no order as to costs. Appeal allowed.
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