2000 (2) TMI 29

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..... lowing question of law arising out of its order dated August 3, 1995, pertaining to the assessment year 1986-87: "Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that 'kist' is neither duty nor tax and, therefore, will not come under the provisions of section 43B of the Act?" The assessee is an excise contractor. In the assessment for this ye .....

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