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1995 (11) TMI 393 - MADHYA PRADESH HIGH COURTExtract: .......te of tax which is admissible. Therefore, this part of the finding of the Tribunal is affirmed. We do not want to go into the second question whether these coal tubs will fall under the machinery part because that is not necessary for disposing of this reference. 5.. Hence the reference is answered in favour of the assessee and against the Revenue.
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