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1978 (3) TMI 47 - CALCUTTA HIGH COURTExtract: ....... 82 ITR 44 has clearly laid down the ambit of the expression plant and the items in dispute in the present case, in our opinion, certainly come within the ambit of the said expression as construed by the Supreme Court. We answer question No. 2 in the affirmative. In the facts and circumstances there will be no order as to costs. BANERJI J.-I agree.
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