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1978 (7) TMI 85 - KARNATAKA HIGH COURTExtract: .......s meaning designs and blue-prints also. We, therefore, hold that the designs and blue-prints referred to in question No. 2 do constitute plant for purposes of allowing depreciation under s. 32 of the Act. In the result, the first question is answered in the negative and the second question in the affirmative. The parties shall bear their own costs.
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