2000 (11) TMI 1084

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....d Sushil Kumar Jain, Advocates, with him), for the respondent.   S. Ganesh, U.A. Rana, M.L. Patodi and Rajesh Nair, for M/s. Gagret & Co., Advocates, for the appellant.   --------------------------------------------------   ORDER   After hearing learned counsel for the parties, we are of the opinion that the judgment of the High Court See [2001] 121 STC 113 (Raj) (Commercia....