2014 (10) TMI 342

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.... SDR, for the Respondent. ORDER Shri Batra learned Chartered Accountant submits that the lottery business carried out by appellant was considered by Tribunal while passing the stay order dated 30-4-2009 [2009 (16) S.T.R. 725 (Tri. - Del.)]. At that time, the implication of the explanation added to Section 65(19) of the Finance Act, 1994 was considered. It was viewed that the said explanation was....