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1990 (11) TMI 375 - RAJASTHAN HIGH COURTExtract: .......this contention of the department that section 5CC envisages that the entire process of manufacture should be completed by the assessee himself is devoid of any force. In this view of the matter the view taken by the Tribunal calls for no interference. In the result, this revision petition has no force so it is hereby dismissed. Petition dismissed.
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