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In the result, appeal of the assessee is allowed
4. In our view, since the matter is covered by judgment of the Division Bench of this Court, we are of the opinion, no substantial question of law arises in this appeal for determination by this Court. The appeal is accordingly dismissed’’. 11 Shri Vimal Chand Surana, Jaipur. In the earlier case of Manjunatha Cotton and Ginning Factory (supra) their