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Board's Circular not to supersede the judicial pronouncements

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....he judicial pronouncements F. No. 390/93/88 AU Dated 22-9-1988 (Telex) Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Board's Circular not to sup....

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....n addition to the decisions of High Courts of Gujarat, Calcutta, Madras, Andhra Pradesh attention is invited to the latest decision of Bombay High Court in the case of Roplas (India) Ltd. v. Union of ....