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1991 (7) TMI 306 - KARNATAKA HIGH COURTExtract: ....... taxation it must be resolved in favour of the assessee. Here, there is no ambiguity whatever because the Legislature has stepped in and made the position unambiguous by enacting a law, though retrospectively. 6.. For the reasons stated above, we hold that there are no merits in these appeals. They are accordingly dismissed. Writ appeals dismissed.
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