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    <title>1988 (3) TMI 445 - ALLAHABAD HIGH COURT</title>
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    <description>Revision interference was declined on the findings regarding average selling rate and the brick kiln&#039;s operational period because those conclusions rested on appreciation of evidence and were not shown to be perverse or legally untenable. However, the gross production estimate based on a 25-day round was set aside because it departed from earlier orders in the assessee&#039;s own case, where a 35-day period had been treated as reasonable, without any recorded change in the kiln&#039;s condition, capacity, or dimensions. The matter was remitted for fresh consideration on that limited production issue.</description>
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    <pubDate>Fri, 11 Mar 1988 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=175635</link>
      <description>Revision interference was declined on the findings regarding average selling rate and the brick kiln&#039;s operational period because those conclusions rested on appreciation of evidence and were not shown to be perverse or legally untenable. However, the gross production estimate based on a 25-day round was set aside because it departed from earlier orders in the assessee&#039;s own case, where a 35-day period had been treated as reasonable, without any recorded change in the kiln&#039;s condition, capacity, or dimensions. The matter was remitted for fresh consideration on that limited production issue.</description>
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      <pubDate>Fri, 11 Mar 1988 00:00:00 +0530</pubDate>
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