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2001 (2) TMI 16 - SUPREME COURTCase of assessee was that it not only reared the chicken but also dressed them for sale in the market and, therefore, a process of manufacture was carried out - that there was no material laid before the Tribunal in this behalf. It is, therefore, not possible to conclude in the present matter that the dressing of poultry is tantamount to manufacture - Tribunal was right in law in holding that the assessee, being not an industrial undertaking, it is not entitled to deduction under section 80-I
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