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2012 (6) TMI 923 - HC - Income TaxExtract: ............ ces of the case and in law the Tribunal was correct in holding that the central excise receipt of Rs.80,88,026/- and sales tax receipt of Rs.3,57,05,815/- granted to the assessee as incentive by the State Government is capital receipt not chargeable to tax?” Issue notice to the respondents. Paper Book be submitted within three months.
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