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1998 (1) TMI 535 - HC - Income TaxExtract: .......y of tapping and vending of toddy will not amount to an industrial operation and is not an industrial undertaking. The establishment of the lessee is not an industrial undertaking or the assessee is not entitled for exemption under section 80HHA. Accordingly, question Nos. 2 and 3 are also answered against the assessee and in favour of the revenue.
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