1983 (1) TMI 234

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Full Text of the Document

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.... the assessee is entitled to the benefit of concessional rate under section 4-B of the Act on his purchases of oil-seeds. The assessee's contention was that he should be given the benefit of reduced tax of rate at 13.83 per cent of the total purchases of oil-seeds, at Rs. 1,14,14,712.83. The assessee has been given the benefit of concessional rate of tax only at 13.8 per cent of the net purchas....