The interpretation of section 5 section 5 seeks to reject the court's authority to ascertain the true nature of the jurisdiction, and the court recognizes the distinction between a device and a "disguise" and the lack of words Have the power to see the true nature. Section Nothing in this section shall prevent the Court from holding that the separation from a country other than a sale was in fact a sale. Section 5, Punjab Pre-Emission Act, 1991, while section 4 of the old Act will include these courts. Have the option to determine the nature of the transaction
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