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2013 (1) TMI 384 - UTTARAKHAND HIGH COURTBenefits of Notification - Instead of filing the declaration under Notification No. 50, the same was filed under Notification No. 49 - Held that:- A look at Notification No. 49 will show that the goods dealt with by the assessee were not covered by said Notification, but the goods dealt with by the assessee were covered by Notification No. 50. By submitting a declaration, as was submitted, the assessee was entitled to the benefits of Notification No. 50. No question of Law. In favour of assessee
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