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1976 (12) TMI 183

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....nd I am, therefore, deciding them through this common order. After considering the submissions made in the appeal and after hearing the oral arguments of Shri D.R. Gupta (Consultant) on 25-10-76 at Delhi. I observe that under the Government of India, Ministry of Commerce, Notification No. F 15012/4/72-Tax. lV, dated 14-2-74, woollen fabrics producted on Handloom and processed with the aid of power....