1986 (2) TMI 313

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..... R , JJ. The judgment of the Court was delivered by KANIA, AG. C.J.- There is only one question referred to us for our determination in this reference. That question runs as follows: "Whether, .....

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..... at the question referred must be answered in the negative and in favour of the assessee in view of the judgment of the Division Bench of this Court in the Britannia Biscuit Co. Ltd. v. State of Mahara .....

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