1997 (12) TMI 26

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..... ourt in Tax Case Petition No.177 of 1987, dated February 20, 1989, the Appellate Tribunal has referred the following question of law for our consideration: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the value of goods in transit is to be included while working out the deficiency for the purpose of relief under section 80J of the .....

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