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1997 (2) TMI 18 - MADRAS HIGH COURTExtract: .......ee is engaged in the activity of processing of the goods and so, the assessee is entitled to be regarded as an industrial company as defined under section 2(7)(c) of the Finance Act, 1979. We do not find any infirmity in the order of the Appellate Tribunal. Accordingly, we answer the question in the affirmative and against the Department. No costs.
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