1999 (8) TMI 5

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..... he case, the Tribunal was right in law in holding that the value of the stock-in-trade does not require to be included in the net wealth for the purpose of determining the wealth-tax liability of the .....

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..... state the case and refer the following question of law to the High Court : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the value of th .....

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