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Mysore Cements Limited Vs. Deputy Commissioner of Commercial Taxes (As ...

Court: Karnataka

cannot be applied to decisions of the Supreme Court, the Bombay High Court held : 'It would be seen that even though the assessment order made by the Income-tax Officer was a good order on the date … that there is any mistake apparent from the record, as the question whether packing charges were taxable was very much an issue open to much debate, doubt and conflict at the time of passing the assessment orders,