1992 (1) TMI 80

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....s is an application under section 256(2) of the Income-tax Act, 1961, for a direction that the Tribunal should be asked to frame the following question of law and refer it to us. The question is as follows : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that raw cotton is not an agricultural primary commodity specified in clause (b)(i) of sec....