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1992 (3) TMI 120 - ITAT CHANDIGARH
Extract:
.......Special Bench in the aforesaid case. 27. For the aforesaid reasons, we hold that the activities of bleaching, dyeing and printing of grey cloth amount to manufacture or production of any article or thing within the meaning of section 32A of the Act. 28. These appeals and the cross-objection shall now be posted for hearing before the Division Bench.