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1982 (8) TMI 20 - CALCUTTA HIGH COURT
Extract:
.......on on the facts found by it in determining whether the assessee was an industrial company in terms of s. 2(7)(c) of the Finance Act, 1978. We would, therefore, answer the question in the affirmative and in favour of the assessee. In the facts and circumstances of the case, the parties will pay and bear their own costs. SUHAS CHANDRA SEN J.-I agree.