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1986 (8) TMI 2 - SUPREME COURTSale of insulated copper wires manufactured by the appellant-assessee - sales accounts of the assessee showed that the assessee had sold winding wires used in the manufacture of different types of electrical gadgets and for the purpose of transmission of electricity. These are winding wires, employed in coils, winding of armatures, etc., and cannot be identified as "cables" contemplated by item 7 of list of priority industries- hence assessee is not entitled to development rebate
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