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1972 (4) TMI 92 - MADRAS HIGH COURTExtract: .......cannot have the benefits of section 3(3) in this case, as the groundnut oil is not a visually identifiable constituent of the finished product. The Tribunal s order is, therefore, set aside, and the assessee is held not entitled to the benefits of section 3(3) of the Act for the transactions in question. Tax case allowed no costs. Petition allowed.
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