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1993 (3) TMI 343 - ORISSA HIGH COURTExtract: .......present case. Accordingly, merely because cess is collected as a percentage of the royalty it cannot be said to be sale price to be given within the scope of tax. 6.. In result, the question is answered in favour of the assessee in this particular case. There shall be no order as to costs. A.K. PADHI, J.-I agree. Reference answered in the negative.
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