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1991 (4) TMI 220 - ITAT PUNEExtract: .......nsumers. Therefore, taking into account both the object clause as well as the activity of sale of consumer articles, we hold that the assessee is a consumer co-operative society. Therefore, it is entitled to the higher exemption under sub-cl. (i) in respect of the income from sale of the consumer articles. 8. In the result, the appeals are allowed.
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