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    <title>Advance Payment Not a Sale: Gas Sale Didn&#039;t Happen, Shouldn&#039;t Count as Income This Year.</title>
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    <description>Sale of gas has not taken place during the year under consideration the amount of advance cannot be treated as sale and added to the income of the appellant for the current year - AT</description>
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      <description>Sale of gas has not taken place during the year under consideration the amount of advance cannot be treated as sale and added to the income of the appellant for the current year - AT</description>
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