Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1983 (9) TMI 261 - ALLAHABAD HIGH COURT
Extract:
.......sed collar itself. The method of manufacturing the fused collar has already been indicated earlier, and it clearly shows that fused collars are not manufactured on powerlooms. This being so the assessee could not claim exemption in respect of fused collar manufactured by it. The appeal fails and is dismissed with costs which is assessed at Rs. 200.