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1991 (7) TMI 212 - CEGAT, BOMBAYExtract: .......e being recorded on the blank cassettes submitted by the customers. Therefore, it was not a case of pre-recorded cassettes meant for earning, by giving the same to the video libraries. The basis here is entirely different. Here is a case of entirely a commercial transaction. I, therefore, do not find any substance in the appeal and reject the same.
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