The High Court of Delhi considered a case involving the Ghaziabad Engineering Company Private Limited regarding the applicability of a tax provision. The court found in favor of the petitioner on the second question raised in the petition, quashing the addition of a specific sum to the taxable quantum. The case was remanded to the Sales Tax Officer for further investigation. The petition was partly allowed with no costs. (Case Citation: 1985 (1) TMI 303 - DELHI HIGH COURT)
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