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1997 (12) TMI 61 - MADRAS HIGH COURTExtract: .......he matter, we hold that the Tribunal was correct in holding that the assessee is entitled to higher development rebate in respect of generators, trolley and the diesel tank. In fine, we answer the question of law referred to us in the affirmative and against the Revenue. However, in the circumstances of the case, there will be no order as to costs.
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