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1979 (7) TMI 68 - ALLAHABAD HIGH COURT
Extract:
.......context and the setting of s. 80J clearly indicate that processed seed should be treated as an article, which is obtained either by the process of manufacture or production. We, accordingly, answer the question in the negative, against the department and in favour of the assessee. The assessee is entitled to its costs, which is assessed at Rs. 200.