1969 (6) TMI 33

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..... t of the court was delivered by VEERASWAMI, C.J.- The question of exemption was not raised by the assessee before the Appellate Assistant Commissioner who disposed of the assessee's appeal on the gro .....

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..... nk that the case is capable of disposal from another point of view. The assessee having not urged that the particular turnover was entitled to exemption before the assessing authority, the Tribunal co .....

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