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1999 (9) TMI 14 - HC - Income TaxExtract: ....... roads, etc., does not amount to processing of these materials and the assessee was not an industrial company within the meaning of section 2(7)(c) of the Finance Act, 1973, and the Tribunal was wrong in holding so. We, therefore, answer the aforesaid question in the negative, i.e., in favour of the Commissioner and against the assessee-respondent.
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