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1981 (7) TMI 131 - ITAT MADRAS-AExtract: .......the claim of the assessee by referring to a convenient nomenclature, such as, textile machinery which is nowhere to be found in the provisions of the Act. We are, therefore, in entire agreement with the order of the Commissioner on this point also. We have, therefore, no hesitation in confirming his order. 8. In the result, the appeal is dismissed.
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