1997 (2) TMI 584

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....ar for the Respondent JUDGMENT 1. Rule. 2. At the request of the learned counsels for the parties, Rule taken up for hearing forthwith. 3. The petitioner is a partnership firm engaged in the business of export of cut and polished diamonds. During the assessment year 1994-95, the petitioner, inter alia, exported goods to Siroya Jewellers, Dubai, under Invoice No. 21/93-94 dated 29-3-199....