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1998 (7) TMI 28 - BOMBAY HIGH COURTExtract: .......Karnataka 1986 63 STC 239. We have carefully considered the submissions of learned counsel. We find that the process undertaken by the assessee in this case cannot be regarded as a process of manufacture of articles or things. In the light of the above, we answer the question in the negative, i.e., in favour of the Revenue and against the assessee.
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