2001 (3) TMI 1001

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..... he year 1992-93, timber was assessed only on the first point of sale. So he paid tax for the purchase of timber. During the year 1993-94 this was taxed at two stages. The closing stock of timber for the year 1992-93 was subjected to tax during the year 1993-94 because of the amendment. Counsel for the petitioner submitted that this cannot be done. Learned counsel brought to our notice, the decisio .....

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