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1938 (3) TMI 19 - BOMBAY HIGH COURT
Extract:
.......utility confined to a section of the public, i.e., those interested in commerce. I think, therefore, that the assessees do not bring themselves within the exemption contained in Sec. 4(3) and that the answer to the first question must, therefore, be in the affirmative. The second question also will be answered in the affirmative. Kania, J.-I agree.