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1964 (6) TMI 43 - HC - VAT and Sales TaxExtract: .......of the Income-tax Act, 1961, and that the entire income from purely agricultural operations as well as from manufacture would be taxable as an income from business. 10.. In the light of what is stated above the T.R.C. has to be dismissed and we do so. In the circumstances of the case, however, there will be no order as to costs. Petition dismissed.
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