https://www.taxtmi.com/caselaws?id=185057 The High Court of Himachal Pradesh dismissed the appeal as the circular dated 1st July, 1994, related to sales tax acts and did not apply to income tax proceedings. The appellant's argument was rejected as no distinction was made between Roller Flour Mills and Flour Mills/Rice Mills under the Income Tax Act. en-us Thu, 27 Jun 2013 00:00:00 +0530 Fri, 29 Jul 2016 14:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185057 The High Court of Himachal Pradesh dismissed the appeal as the circular dated 1st July, 1994, related to sales tax acts and did not apply to income tax proceedings. The appellant's argument was rejected as no distinction was made between Roller Flour Mills and Flour Mills/Rice Mills under the Income Tax Act. Case-Laws Income Tax Thu, 27 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185057