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1992 (2) TMI 10 - CALCUTTA HIGH COURT
Extract:
.......t having link, however minor, in the total process of the operational integration should be taken as machinery or plant pertaining to the manufacturing process. For the reasons aforesaid, we answer the question in the affirmative and against the Revenue and in favour of the assessee. There will be no order as to costs. SHYAMAL KUMAR SEN J.-I agree.