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2000 (11) TMI 20 - HC - Income TaxExtract: .......and jute rope. This even includes jute twine and jute rope to be textile . The apex court came to the conclusion that the higher rate of development rebate is allowable for yarn also. Applying the principles laid down in the above case and for the reasons stated therein we answer both the questions in favour of the assessee and against the Revenue.
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