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1974 (7) TMI 19 - MADRAS HIGH COURTExtract: .......e would mean that the appeals filed by the revenue and the assessee before the Tribunal would have to be restored to file and heard on the merits. The parties will be at liberty to adduce any evidence relating to the route value and the fixation of the fair market value of the buses. The revenue will be entitled to its costs. Counsel s fee Rs. 250.
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