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    <description>The court upheld the Tax Board&#039;s decision, dismissing the revision petition regarding the interpretation of an incentive scheme deadline. The court found that previous rulings restricted the benefit of the scheme only up to April 4, 1994, as applied by the Tax Board in line with precedents from cases involving Gopal Oil Mills and Mahaveer Oil Industries.</description>
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      <description>The court upheld the Tax Board&#039;s decision, dismissing the revision petition regarding the interpretation of an incentive scheme deadline. The court found that previous rulings restricted the benefit of the scheme only up to April 4, 1994, as applied by the Tax Board in line with precedents from cases involving Gopal Oil Mills and Mahaveer Oil Industries.</description>
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