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1998 (4) TMI 72 - HC - Income TaxExtract: ....... case also, we adopt the same course and direct the Tribunal to verify as to whether the chemicals used in the manufacture of sugar are corrosive, and the items of machinery, if any, that came into contact with the corrosive chemicals, and thereafter, allow higher rate of depreciation to the extent warranted. Parties to bear their respective costs.
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