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1971 (8) TMI 204 - MADRAS HIGH COURTExtract: .......of manufacturers of machine screws. The scrap has to be disposed of and the disposal of it does not necessarily indicate that it was in the course of business. The business, as we said, of the assessee is really manufacture of machine screws and not sale of scrap. On that view the tax cases are dismissed there will be no costs. Petitions dismissed.
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