1999 (3) TMI 20

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....d the High Court declined the application of the Revenue for reference of the following question: "Whether, the Appellate Tribunal is right in law and on facts in holding that the assessee is an industrial company entitled for concessional rate of tax?" The basis of the refusal was that this was not a referable question of law. We have perused the relevant portion of the order of the Tribunal ....