The decisions of the High Courts considered by the Board.

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..... ember, 1971 and not accepted are herewith summarised. The decisions have been classified as under in the attached summary:- Statement 'B' : Decisions which were not found acceptable but appeals to the Supreme Court were not filed because either the revenue involved was small or because on similar points the Department is already before the Supreme Court or forsuch other reasons. Statement 'C' .....

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