1996 (7) TMI 110

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..... Allowance
Judge(s) : AFTAB ALAM., D. P. WADHWA JUDGMENT At the instance of the Revenue, this court has directed the Income-tax Appellate Tribunal, to refer the following question to this court f .....

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..... ce appliances or road transport vehicles." We do not think that by any stretch of imagination it can be said that dumper can be used as road transport vehicle. Mr. Vidyarthi, however, does not press .....

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