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1997 (9) TMI 50 - PUNJAB AND HARYANA HIGH COURTExtract: .......facturing and production. That decision would not, therefore, stand overruled in the light of the view taken by the Supreme Court in Delhi Cold Storage (P.) Ltd. s case 1991 191 ITR 656. In the result, the question, referred to this court, is answered in the negative, i.e., in favour of the Department and against the assessee. No order as to costs.
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