2013 (6) TMI 190

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....mar Jain And Arun Bhansali,JJ. Mr. K. K. Bissa Mr. Anjay Kothari ORDER Learned counsel for parties conceded that point involved in the present matter has already been considered and decided by this Court in Commissioner of Income Tax vs. Arihant Tiles & Minerals (P) Ltd. & Ors. reported in (2013) 257 CTR (Raj.) 169. Paras 22 to 25 of the above referred judgment is reproduced, as under ....

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....he Act regarding export of cut and polished marble blocks during relevant years by the assesseerespondents. The appeals of the Revenue, therefore, are liable to be dismissed and the substantial question of law framed above is accordingly answered in favour of assessee-respondents and against the appellant-Revenue. 24. It is also pertinent to note that since the Circular No.693, dt. 17th Nov.,19....