1996 (2) TMI 158

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....auhati High Court disposing of the writ petition stating that the point raised therein is covered by the decision of the Supreme Court in Salonah Tea Co. Ltd. & Others v. Superintendent of Taxes, Nowgong & Ors. - 1988 (33) E.L.T. 249 (S.C.) = 1988 (1) SCC 401. Indeed it appears that both the counsel for the writ petition (respondent herein) and the Revenue were agreed on that score. Accordingly, i....