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1979 (7) TMI 234 - ALLAHABAD HIGH COURTExtract: .......ing of ash and pieces of burnt coal of different sizes and sale of the same cannot be regarded as a manufacturing process within the meaning of section 2(e-1) of the Act and I agree with the view taken by the learned revising authority. The revision application is hence dismissed with Rs. 200 as costs to the respondent-assessee. Petition dismissed.
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